FPL Group, Inc. & Subsidiaries - Page 143

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          BI No. 569 appears to be a revision of BI No. 934, which                    
          originally authorized $831,000 in 1982.  This budget item was               
          also revised in late 1984 and late 1985.                                    
               ER No. 7031 authorized $417,879 to upgrade the fuel transfer           
          system for Turkey Point Unit 4.  This ER was revised in 1989 to             
          increase the amount authorized by $712,217.  The ER includes a              
          description that states that the modifications were designed by             
          Stearns Catalytic Corp. (Stearns Catalytic).  Effective December            
          17, 1984, FPL issued a purchase order to Stearns Catalytic,                 
          authorizing $663,975 to provide labor and materials for the                 
          transfer upgrade modification of Turkey Point Units 3 and 4.  A             
          nuclear safety change order was issued to Stearns Catalytic, with           
          an effective date of December 19, 1985, to reopen, clarify, and             
          revise the purchase order.                                                  
               ER No. 4133, approved and processed in 1988, authorized                
          $200,000 for modification to convert a single cable hoist to a              
          dual cable hoist, and for the installation of a new hoist load              
          indicator system for Turkey Point Unit 4.                                   
               With respect to the acquisition and installation of the fuel           
          transfer system, petitioner incurred capitalized costs (tax                 












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