Stockholders' Equity (Tables)
6 Months Ended
Jun. 30, 2018
Equity [Abstract]  
Summary of Cash Dividends Declared on Class A Common Stock
The following table presents cash dividends declared on Class A common stock for the periods presented:
 
Dividends
Per Share
 
Declaration Date
 
Record Date
 
Payment Date
2018:
 
 
 
 
 
 
 
Second Quarter
$
0.4220

 
May 3, 2018
 
June 29, 2018
 
July 31, 2018
First Quarter
$
0.4220

 
February 22, 2018
 
March 30, 2018
 
April 30, 2018
Noncontrolling Interests By Project
The following table presents the balances for noncontrolling interests by project (in thousands):
 
June 30,
 
December 31,
 
2018
 
2017
El Arrayán
$
31,713

 
$
31,828

Logan's Gap
136,894

 
171,137

Panhandle 1
139,496

 
174,518

Panhandle 2
184,255

 
208,397

Post Rock
124,465

 
160,206

Amazon Wind
102,366

 
133,950

Broadview Project
268,268

 
307,672

Futtsu
11,689

 

Meikle
59,600

 
65,985

Noncontrolling interest
$
1,058,746

 
$
1,253,693

Summary of Noncontrolling Interest Balances
The following table presents the components of total noncontrolling interest as reported in the stockholders’ equity statements and the consolidated balance sheets (in thousands):
 
Capital
 
Accumulated Loss
 
Accumulated Other Comprehensive Loss
 
Noncontrolling Interest
Balances at December 31, 2016
$
954,242

 
$
(62,614
)
 
$
(382
)
 
$
891,246

Contributions from noncontrolling interests
325,600

 

 

 
325,600

Distributions to noncontrolling interests
(9,164
)
 

 

 
(9,164
)
Other
(127
)
 

 

 
(127
)
Net loss

 
(32,018
)
 

 
(32,018
)
Other comprehensive income, net of tax

 

 
(107
)
 
(107
)
Balances at June 30, 2017
$
1,270,551

 
$
(94,632
)
 
$
(489
)
 
$
1,175,430

 
 
 
 
 
 
 
 
Balances at December 31, 2017
$
1,380,340

 
$
(127,119
)
 
$
472

 
$
1,253,693

Acquisitions
11,113

 




$
11,113

Distributions to noncontrolling interests
(21,274
)
 

 

 
(21,274
)
Net loss (1)

 
(183,034
)
 

 
(183,034
)
Other comprehensive loss, net of tax

 

 
(1,752
)
 
(1,752
)
Balances at June 30, 2018
$
1,370,179

 
$
(310,153
)
 
$
(1,280
)
 
$
1,058,746


(1) 
On December 22, 2017, the Tax Act was signed into law, which enacted major changes to the U.S. federal income tax laws, including a permanent reduction in the U.S. federal corporate income tax rate from 35% to 21%, effective January 1, 2018. Reduction in the corporate income tax rate resulted in one-time reduction in the noncontrolling interest attributable to partners in its tax equity partnerships. As part of the liquidation waterfall, the Company allocated significantly lower portions of the hypothetical liquidation proceeds to compensate certain noncontrolling interest investors for tax gains on the hypothetical sale calculated at the lowered rate of 21% as compared to the rate of 35% that was previously utilized. For the six months ended June 30, 2018, included in net loss attributable to noncontrolling interest is a one-time adjustment of $150 million as a result of the decrease in the federal corporate income tax rate.