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We conclude that the regulatory orders petitioner cites also
fail to identify the specifications and amount of property for
which petitioner claims ITCs. An attachment to the Confirmatory
Order EA-84-55 states that FPL will “Develop detailed simulator
specifications”. We do not think that this document contains the
necessary details regarding the simulator and training building
property when it directs FPL to develop such specifications.
Similarly, the order confirming licensee commitments
includes an attachment that outlines FPL’s commitment to
Regulatory Guide 1.97. For example, FPL’s commitment entitled
“Regulatory Guide 1.97 - Application to Emergency Response
Facilities” states that FPL will: “Implement (installation or
upgrade) requirements”. This order and its attachment provide a
general list of requirements that FPL must comply with but lacks
details and specifics relating to FPL’s area radiation monitoring
system.
Because these permits and orders fail to provide the
specifications for the property that FPL planned to install, we
find that these documents do not readily identify the property
for which petitioner claims ITCs.
iv. Memoranda, Studies, and Other Documents
Petitioner also argues that memoranda, studies, and other
documents are “related documents” that readily identify the
property for which it seeks an ITC. Particularly, petitioner
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