Four US facilities are quoting domestic BESS cell delivery for 2027–2028. None has publicly demonstrated shipped product, customer acceptance, or compliance documentation that would support a bankable offtake. Ford Energy quotes 20 GWh/year of LFP containerized systems from Glendale, Kentucky starting late 2027, with an EDF offtake already signed. No trial production at Glendale has been disclosed. Ford's CATL technology license adds an unresolved PFE question the company addresses only as an "expectation" of compliance. StarPlus Energy has the clearest operational milestone here: NCA ESS production confirmed October 2025 via Samsung SDI financials. Its LFP conversion targets Q4 2026 per company guidance, unconfirmed as achieved. LGES Lansing has a $4.3B Tesla supply agreement and equipment on order for LFP prismatic cells, targeting H2 2027. No cell output. Panasonic Kansas is operational for EV 2170 cells but describes its data-center conversion as in "beginning stages of planning," targeting mid-to-late 2028 at earliest, with no chemistry or format disclosed.
Across all four: no UL 9540A fire test results filed publicly, no facility-level 45X credit claims disclosed, no MACR/PFE filings visible, no warranty terms available. Supply agreements exist. Proof files do not. The features in this issue assess each facility individually; this is the gap they start from.
Proof state as of 2026-07-24
| Ford KY | StarPlus NCA | StarPlus LFP | LGES Lansing | Panasonic KS | |
|---|---|---|---|---|---|
| Asset standing | ✓ | ✓ | ✓ | ✓ | ✓ (EV) |
| BESS retooling | Underway | Complete | In progress | Equipment ordered | Planning |
| Trial BESS output | ✗ | Oct 2025 | ✗ | ✗ | ✗ |
| Shipped BESS product | ✗ | Unconfirmed | ✗ | ✗ | ✗ |
| UL 9540A filed | ✗ | ✗ | ✗ | ✗ | ✗ |
| MACR/PFE public | ✗ | ✗ | ✗ | ✗ | ✗ |
| 45X claimed (facility) | ✗ | ✗ | ✗ | ✗ | ✗ |
Delivery targets quoted
- Ford KY: Late 2027
- StarPlus LFP: Q4 2026 (company guidance)
- LGES Lansing: H2 2027
- Panasonic KS: Mid-to-late 2028 or early 2029
DOE loan records for Ford KY and StarPlus still describe EV battery production. No public amendments reflecting ESS conversion identified.