purposes of section 45(d), as an advanced nuclear power facility for purposes of section 45J, as a qualified facility for purposes of section 45Q, as energy property for purposes of section 48, as a qualified investment for purposes of section 48A, 48B, or 48C, or as qualified emerging energy property for purposes of section 48D, for any taxable year. (3) C o2-e The term Co2-e means the quantity of a greenhouse gas that has a global warming potential equivalent to 1 metric ton of carbon dioxide, as determined under table A–1 of subpart A of part 98 of title 40, Code of Federal Regulations, as in effect on the date of enactment of this section. (4) Conversion efficiency The term conversion efficiency means the fraction— (A) the numerator of which is the total useful electrical or thermal power produced by an electric generating facility at normal operating rates, and expected to be consumed in its normal application, and (B) the denominator of which is the incident energy, whether mechanical, radiation, or thermal energy, which is measurable at the input of the electric generating facility. (5) Energy efficiency The efficiency of an electric generating facility is the fraction— (A) the numerator of which is the total useful electrical, thermal, and mechanical power which is produced by the facility at normal operating rates and expected to be consumed in its normal operation, and (B) the denominator of which is the lower heating value of the energy sources for the facility. (6) Performance baseline Not less frequently than every 10 years, the Secretary, in consultation with the Secretary of Energy, shall establish baseline levels with respect to the types of electric generating facilities and the measures of performance described in paragraph (1) which a facility must exceed in order to meet the requirements of such paragraph. (7) Commercial technology The term commercial technology means a design that has been installed in and is being used in 3 or more projects in the United States marketplace in the same