The Solar Energy Industries Association (SEIA) and the Vote Solar Initiative recently compiled a report that ranked the top solar users in the corporate world. Topping the list was Wal-Mart with a solar capacity of 65 megawatts. The second corporation on the list was Costco, with a combined capacity of close to 39 megawatts. In an effort to cut costs, corporations around the country have been looking to go solar. According to SEIA, the 42 companies in the report had a combined solar energy capacity of 321 megawatts at 750 locations in 26 U.S. states and in Puerto Rico.