Maximum Credit Allowable Smart Worksheet The credit calculated in Item B below is based on the battery capacity entered above. If the certification for the maximum credit allowable from the manufacturer is different than the tentative calculated credit calculated for item B, it should be entered in Item A. If Item A is entered it will be used in Line 4; otherwise, item B will be used in Line 4. A Enter maximum credit allowable if different than calculated B Tentative calculated maximum credit allowable EFTA01220847