FPL Group, Inc. & Subsidiaries - Page 91

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            systems to satisfy increased demand and to improve reliability.                             
            The initial transmission line equipment was a completed unit that                           
            performed its intended purpose when petitioner placed it in                                 
            service.  The equipment for which petitioner claims an ITC                                  
            constitutes an expansion or improvement to the original                                     
            transmission lines.                                                                         
                  Petitioner makes no argument that the components in issue                             
            qualify as self-constructed property independently from the                                 
            Jensen-Midway-Turnpike and the Andytown-Lauderdale transmission                             
            lines.                                                                                      
                  We find that petitioner failed to incur or commit the lesser                          
            of $1 million or 5 percent of the construction costs by December                            
            31, 1985.  The costs to construct the Jensen-Midway-Turnpike                                
            transmission line components were authorized in late 1988/early                             
            1989.  Similarly, the Andytown-Lauderdale transmission line                                 
            components were authorized in late 1986/early 1987.                                         
                  In addition, petitioner argues that it had committed to the                           
            construction costs in its Application for Corridor Certification                            
            Under the State of Florida Transmission Line Siting Act.123  We                             
            find nothing in the approved application that obligates                                     
            petitioner to begin construction in the future or to make any                               
            future payments for the construction costs of the transmission                              


                  123 We note that the application offered into evidence refers                         
            only to the Jensen-Midway-Turnpike transmission line.                                       




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