In energy efficiency and conservation: an association of persons or companies jointly undertaking some commercial enterprise; generally, all contribute assets and share risks, which require a community of interest in the performance of the subject matter, a right to direct and govern policy in connection therewith and a duty, which may be altered by agreement, to share both in profits and losses [Section 3.4, DOE Department Circular No. DC2024-06-0021, Guidelines on the Registration Process for Solar Photovoltaics (PV) Installers Under the Government Energy Management Program (GEMP), otherwise known as the Solar PV Installers Registration Process for GEMP]