Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 18 - Conservation of Power and Water Resources |
Chapter I - Federal Energy Regulatory Commission, Department of Energy |
SubChapter C - Accounts, Federal Power Act |
Part 101 - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
Subpart A - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
§ 120.3 - Nuclear fuel assemblies in reactor (Major only).
Latest version.
-
A. This account shall include the cost of nuclear fuel assemblies when inserted in a reactor for the production of electricity. The amounts included herein shall be transferred from account 120.2, Nuclear Fuel Materials and Assemblies—Stock Account, except for the initial core loading which will be transferred directly from account 120.1.
B. Upon removal of fuel assemblies from a reactor, the original cost of the assemblies removed shall be transferred to account 120.4, Spent Nuclear
Fuel or account 120.2, Nuclear Fuel Materials and Assemblies—Stock Account, as appropriate.