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 |
§ 120.4 - Spent nuclear fuel (Major only).
Latest version.
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A. This account shall include the original cost of nuclear fuel assemblies, in the process of cooling, transferred from account 120.3, Nuclear Fuel Assemblies in Reactor, upon removal from a reactor pending reproc-essing.
B. This account shall be credited and account 120.5, Accumulated Provision for Amortization of Nuclear Fuel Assemblies, debited for fuel assemblies, after the cooling period is over, at the cost recorded in this account.