The following articles and websites provide input on LED lighting, financing options, and tax benefits and programs for efficiency upgrades.
LED Lighting – US Department of Energy
Financial Analysis Guidance for Efficiency Upgrades
Energy Savings Potential of SSL in Horticultural Applications
Programs that Help Improve Lighting and Equipment
Xcel Energy lighting upgrade rebates
179 D federal Tax deductions
CPACE Lending
Denver Benchmarking requirement [1] [2]