Are Nuclear Plants Capitalizing All of the Costs They’re Entitled To? (brochure)
Reducing O&M costs is one of the highest priorities for nuclear generation executives today. Often overlooked, however, is the treatment of project expenditures. A nuclear generation plant is composed of numerous functionally interdependent items of equipment and components, and it can be difficult to identify which items constitute discrete units of property, major components or something else. As a result, many nuclear facilities can’t be sure they are capitalizing all costs they are entitled to and thus, are potentially expensing more costs than required.