# Patrick J. Stack Patrick J. Stack is Corporate Controller at [[Entergy Arkansas]]. In the [[Altitude Capital, LLC|Altitude Capital]] / Google [[Special rate contract|Special Rate Contract]] docket he sponsors the accounting treatment, including the federal investment tax credit (ITC) treatment for [[Arkansas Cypress|Cypress Solar]]. ## Role and affiliations Corporate Controller (EAL). He testifies on the SRC's accounting treatment and on the amortization and customer flow-through of the federal investment tax credits associated with Cypress Solar. ## Appearances in the corpus - [[docket-25-055-p-special-contract-2026-05-22/_overview|Docket 25-055-P overview]] — identified as "Corporate Controller (accounting treatment, ITC federal tax credits)." The Staff–EAL stipulation provides for EAL to "amortize ITCs over Cypress Solar useful life" and "flow ITCs to customers via Rate Schedule 73 (GAJA Rider) as offset to revenue requirement" — the accounting mechanics Stack's testimony supports. ## Notes Stack's direct testimony was not separately retrieved; the corpus records his role (accounting / ITC treatment) and witness-list presence in 25-055-P.