At the last earnings call, Enphase Energy's (ENPH) CEO conservatively projected an "incremental progress" for Q2. But, with all the positive events that have occurred during this quarter already, that projection may be just another example of the CEO's admirable conservatism and clever management strategy that does not over-promise and under-deliver. Enphase's Q2 could be more than "incremental" as the rest of this article will attempt to convince, but first let's spotlight some key accounting changes shareholders may have missed in the last 10Q before delving into the