Ameresco, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Derivative Instruments and Hedging Activities (Tables)

Derivative Instruments and Hedging Activities (Tables)

6 Months Ended

Jun. 30, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Fair Value Amounts of Liability Derivative

At June 30, 2013 and December 31, 2012, the following table presents information about the fair value amounts of the Company’s derivative instruments:



	Derivatives as of
	June 30, 2013			December 31, 2012
	Balance Sheet Location	Fair Value		Balance Sheet Location	Fair Value
Derivatives Designated as Hedging Instruments:
Interest rate swap contracts	Other assets	$	811,084	Other assets	$	—
Interest rate swap contracts	Other liabilities	$	5,023,026	Other liabilities	$	5,590,519
Derivatives Not Designated as Hedging Instruments:
Interest rate swap contracts	Other liabilities	$	—	Other liabilities	$	2,624,063

Effect of Derivative Instruments on the Condensed Consolidated Statements of Comprehensive Income

The following table presents information about the effects of the Company’s derivative instruments on the condensed consolidated statements of (loss) income and condensed consolidated statements of comprehensive (loss) income:



	Location of (Gain) Loss Recognized in (Loss) Income	Amount of (Gain) Loss Recognized in (Loss) Income for the Three Months Ended June 30,					Amount of (Gain) Loss Recognized in (Loss) Income for the Six Months Ended June 30,
		2013			2012		2013			2012
Derivatives Designated as Hedging Instruments:
Interest rate swap contracts	Other expenses, net	$	(863,972	)	$	—	$	(986,645	)	$	—
Derivatives Not Designated as Hedging Instruments:
Interest rate swap contracts	Other expenses, net	$	—		$	349,618	$	(266,414	)	$	119,752



	For the Six Months Ended June 30, 2013
	Gain Recognized in Accumulated Other Comprehensive Income		Interest Expense Reclassified from Accumulated Other Comprehensive Income
Derivatives Designated as Hedging Instruments:
Interest rate swap contracts	$	2,531,186	$	900,883

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

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