$1,500 over the five-year life of the bulbs, depending on your cost of electricity. Look at your utility bill and imagine a 12% discount to estimate the savings." CFLs are extremely cost-effective in commercial buildings when used to replace incandescent lamps. Using average U.S. commercial electricity and gas rates for 2006, a 2008 article found that replacing each 75 W incandescent lamp with a CFL resulted in yearly savings of $22 in energy usage, reduced HVAC cost, and reduced labour to change lamps. The incremental capital investment of $2 per fixture is typically paid back in about one month. Savings are greater and payback periods shorter in regions with higher electric rates and, to a lesser extent, also in regions with higher than U.S. average cooling requirements. However, frequent on-off cycling (turning on and off) of CFLs greatly reduces their lifespan. The current price of CFLs reflects the manufacturing of nearly all CFLs in China, where labour costs less. In September 2010, the Winchester, Virginia, General Electric plant closed, leaving Osram Sylvania and the tiny American Light Bulb Manufacturing Inc. the last companies to make standard incandescent bulbs in the United States. At that time, Ellis Yan, whose Chinese company made the majority of CFLs sold in the United States, said he was interested in building a United States factory to make CFL bulbs, but wanted $12.5 million from the U.S. government to do so. General Electric had considered changing one of its bulb plants to make CFLs, but said that even after a $40 million investment in converting a plant, wage differences would mean costs would be 50% higher. According to an August 2009 newspaper report, some manufacturers claimed that CFLs could be used to replace higher-power incandescent lamps than justified by their light output. Equivalent wattage claims can be replaced by comparison of actual light output emitted by the lamp, which is measured in lumens and marked on the packaging. Failure In addition to the wear-out failure modes common to all fluorescent lamps, the electronic ballast may fail, since it has a number of component parts. Ballast failures are usually due to overheating and may be accompanied by discoloration or distortion of the ballast enclosure, odors, or smoke. The lamps are internally protected and are meant to fail safely at the end of their lives. Industry associations are working toward advising consumers of the different failure modes of