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With respect to the acquisition and installation of the
spent fuel rack system, petitioner incurred capitalized costs
(tax basis) of $6,713,729, $532,892, and $6,646,960 for equipment
placed in service in the 1988, 1989, and 1990 taxable years,
respectively.
6. Area Radiation Monitoring System
An area radiation monitoring system measures the radiation
throughout a nuclear electric generating plant. The system
consists of a local monitor that measures radiation and cabling
to the control room where readouts from all the monitors are
displayed. FPL claims an ITC for the area radiation monitoring
system in the 1990 taxable year.
NUREG 0737 and Supplement 1 to NUREG 0737, dated December
17, 1982, provide regulatory guidelines for radiation
monitoring.31 On February 23, 1984, the NRC issued an order
confirming FPL’s commitments to comply with Supplement 1 to NUREG
0737 with respect to Turkey Point Units 3 and 4.
A 1988 BI No. 145, approved on August 20, 1987, budgeted
$1.9 million to replace the area radiation monitoring system. A
section of the BI labeled “purpose and necessity” states:
31 According to these regulatory guidelines:
It is our intent that the guidance documents themselves
* * * are not to be used as requirements, but rather
they are to be used as sources of guidance for NRC
reviewers and licensees regarding acceptable means for
meeting the basic requirements.
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