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            cites:  (1) The licensee event report, dated July 29, 1985; (2)                             
            the substantial safety hazards evaluation, issued July 1985; (3)                            
            action item No. 19850484, dated April 30, 1985; (4) spent fuel                              
            disposition management action plan, dated February 4, 1986; (5)                             
            energy management plan for the ‘80s (energy management plan),                               
            dated November 1, 1980; (6) the bidirectional communication                                 
            system (BCS) requirements studies, Vols. I and II, dated January                            
            1983; and (7) FPL’s request for engineering assistance, dated                               
            November 5, 1985.  With the exception of the request for                                    
            engineering assistance, we disagree with petitioner and find that                           
            these documents fail to readily identify the specifications and                             
            amount of property for which petitioner claims ITCs.                                        
                  For example, Mr. Bible testified that the second corrective                           
            action listed in the licensee event report described the                                    
            specifications and amount of the MSIV air accumulation system                               
            property for which petitioner claims an ITC.  Specifically, the                             
            second corrective action provides that “The design of the MSIVs                             
            will be upgraded to assure that each MSIV will meet the Final                               
            Safety Analysis Report closure criteria without steam flow                                  
            assistance.”                                                                                
                  In addition to the licensee event report, petitioner relies                           
            on the substantial safety hazards evaluation to readily identify                            
            the MSIV air accumulation system.  The evaluation states:                                   
                  It is recommended that design modifications be                                        
                  implemented on an expedited basis that will assure MSIV                               
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