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Financial Structures (CAPEX, OPEX, ESCO)

On-balance vs off-balance options; ESCO trade-offs; blended cost of capital.

10 min read · Jacob Willis, Net Zero Lead · Last reviewed July 2026


How an energy project is funded shapes its appeal as much as the savings it delivers. The financial structure - whether it sits on the balance sheet, is funded from operating budgets, or is financed externally - determines who bears the cost and risk, and often whether the project happens at all.

In this lesson

  • 01Why structure matters
  • 02CAPEX versus OPEX
  • 03On-balance-sheet versus off-balance-sheet
  • 04Funding routes
  • 05The cost of capital
  • 06Matching structure to circumstance
  • 07From structure to presentation
  • 08Sources and further reading