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Managing Energy Costs in Colleges and Universities Managing Energy Costs in Colleges and Universities Colleges and universities in the U.S. spend an average of $1.10 per square foot (ft2) on electricity and 18Â¢/ft2 on natural gas annually. In a typical college or university classroom building, lighting represents 31 percent and space heating accounts for 28 percent of total ener-gy use, making those systems the best targets for energy savings
The new law provides for an accelerated tax deduction that is the lesser of the cost of installing âenergy efficient commercial propertyâ or $1.80 per square foot. As defined in the law, energy efficient commercial property is property: 1  With respect to which depreciation (or amortization in lieu of depreciation) is allowable, 2  Which is installed on or in any building which is located in the United States, and within the scope of ASHRAE Standard 90.1-2001,