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It is necessary to perform work after commercial
operation of St. Lucie Unit No. 2 in order to meet
regulatory requirements, comply with technical
specifications, achieve full operating capability and
increase plant availability.
According to the ER, work was to be completed and in service by
May 31, 1985.59 A revision to ER No. 6195 was processed on
February 8, 1984, to increase the amount authorized to
$18,288,000. FPL revised the ER again in 1986 and 1987 to
decrease the amount authorized to $3,830,000. The decrease was
explained as follows:
The previous scope of work included the installation of
a complete full flow condensate polisher at Unit 2. An
examination of the steam generators during the recent
refueling outage resulted in an engineering
determination that the existing condensate polisher at
Unit 1 could serve the needs of both units. The scope
of work is being reduced to a condensate tie line
between the two units.
After the decrease, the ER was again revised to increase the
amount authorized to $4,828,000 to account for extensive
modifications.
With respect to the installation of the condensate polisher
tie line at the St. Lucie nuclear power plant, petitioner
incurred capitalized costs (tax basis) of $3,826,317 and $388,906
for equipment placed in service in the 1989 and 1990 taxable
years, respectively.
59 Mr. Paduano testified that the construction related to
the condensate polisher at St. Lucie Unit 2 commenced before
1986.
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