Consider the following two scenarios: Case A On 27 February 20X7, JJJ Inc. upgraded its windows and doors in order to make the building green-certified. The upgrades have a 20-year useful life. JJJ will receive a 20% rebate on total cost if it can demonstrate reduced utilities draw by 45% over a 5-year period. The funds are received up front, upon submission of the costs. A report is filed annually over the next 5 years. Total amount spent on.