FPL Group, Inc. & Subsidiaries - Page 197

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            the substation.  Finally, construction would begin, typically in                            
            three phases:  Site prep work (clearing trees and vegetation on                             
            the property); substation construction; and installation and                                
            testing of equipment.  FPL individually named each distribution                             
            and transmission substation, normally on the basis of geography.                            
                  A plot plan was essentially FPL’s overall layout of the                               
            substation on the piece of property.  The plot plan graphically                             
            illustrated the general orientation of the high voltage bus work,                           
            location and number of transformers, location of the relay vault,                           
            and all low voltage distribution substation equipment.  FPL                                 
            created the plot plan when it prepared the substation’s first                               
            budget item because the budget was based upon the plot plan.                                
                  FPL claims an ITC for equipment installed at numerous                                 
            substations, including transformers and feeders.  In the interest                           
            of brevity and ease of explanation, a table has been prepared to                            
            illustrate FPL’s claims that is attached as appendix A.                                     
                  With respect to the distribution and transmission                                     
            substations, petitioner incurred capitalized costs (tax basis) of                           
            $3,264,386, $8,091,517, and $4,413,670 for equipment placed in                              
            service in 1988, 1989, and 1990 taxable years, respectively.                                
            K.    Regional Planning                                                                     
                  FPL had a distribution planning group that planned and                                
            provided for an orderly, cost effective expansion of FPL’s                                  
            electrical distribution system over the long term.  The                                     






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