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contract identified the specifications and amount of nuclear fuel
contracts. Appendix A contains diagrams and design parameters.
We conclude that the specifications for the nuclear fuel
assemblies contained in appendix A to the Exxon contract satisfy
the “readily identifiable” requirement. The appendix contains
the number of fuel assemblies in the core, diagrams depicting a
fuel assembly and fuel rod array, the number of fuel rods per
assembly, the distance between assemblies, etc. Mr. Villard
testified that “All fuel fabrication contracts have detailed
specifications on not only the quantity, but also on the
material, the size, manufacturing tolerances that needs to be
supplied under that fuel fabrication contract.” TRA section
204(a)(3) and the conference report state that “related
documents” must be specific, although not exact; on the basis of
Mr. Villard’s testimony and the contents of appendix A, we find
that the spent fuel assembly property relating to the Exxon
contract is readily identifiable.
Petitioner also asserts that the A.B. Chance contract
readily identifies the specifications and amount of the LMS
property. The “Base Bid Schedule,” dated September 9, 1985, an
attachment to the A.B. Chance contract, lists the following
components of the LMS: (1) Master station and USW hardware, (2)
master station and USW software, (3) field equipment (excluding
transponders), (4) engineering and services, (5) interim master
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