Jim needs to work on his reading comprehension. Dave specifically used the IRS definition, if you have an issue with 'his opinion' then take it up with the IRS.
With regard to the solar panel industry, Volt etc... you are not properly applying the term profit. A profit is only having greater receipts than expenses over a calendar year. Sure the income generated from purchases of Volts of panels doesnt directly cover the costs, but (sales + subsidies) - expenses = PROFITS