Document: NRC Regulatory Guide
Document ID: 8ebf2253-f3d2-4bcd-ac80-7cbf6ab8d420
Document Type: regulatory_guide
Title: Assuring the Availability of Funds for Decommissioning Nuclear Reactors + HISTORY –HISTORY 02/2022 – DG-1348 Revision 1, Proposed Revision 3 06/2018 – DG-1348 , Proposed Revision 3 11/2016 – Periodic Review of Revision 2 – Reviewed with no issues identified 01/2011 – DG-1229 , Proposed Revision 2 05/2001 – DG-1106 , Proposed Revision 1 05/1989 – DG-1003 , Proposed Revision 0 (Rev. 1)
Source: NRC Regulatory Guide Division 1
Source URL: https://www.nrc.gov/docs/ML2134/ML21347A081.pdf
Revision Date: 2023-05
Chapter: 
Section ID: RG-1.159
CFR Part: 
CFR Title: 

Content:
ommissioning, and the amounts being guaranteed, are shown for each facility: Name of Facility Location of Facility Current Cost Estimates Amount Being Guaranteed This firm [insert “is required” or “is not required”] to file a Form 10K with the U.S. Securities and Exchange Commission for the latest fiscal year. This fiscal year of this firm ends on [month, day]. The figures for the following items marked with an asterisk are derived from this firm’s independently audited, year-end financial statements and footnotes for the latest completed fiscal year, ended [date]. [Insert completed Alternative I or Alternative II.] I hereby certify that the content of this letter is true and correct to the best of my knowledge. [Signature] [Name] [Title] [Date] DG-1348 Revision 1, Appendix A, Page A-27 APPENDIX A-6.2 FINANCIAL TEST: ALTERNATIVE I 1. Decommissioning cost estimates or guaranteed amount for facility [insert license number] (total of all cost estimates shown in paragraph above) $______ *2. Total liabilities (if any portion of the cost estimates for decommissioning is included in total liabilities on your firm’s financial statements, you may deduct the amount of that portion from this line and add that amount to lines 3 and 4) $______ *3. Tangible net worth** $______ *4. Net worth $______ *5. Current assets $______ *6. Current liabilities $______ *7. Net working capital (line 5 minus line 6) $______ *8. The sum of net income plus depreciation, depletion, and amortization $______ *9. Total assets in United States (required only if less than 90 percent of firm’s assets are located in the United States) $______ Yes No 10. Is line 3 at least $10 million? ____ ____ 11. Is line 3 at least 6 times line 1? ____ ____ 12. Is line 7 at least 6 times line 1? ____ ____ 13. Are at least 90 percent of firm’s assets located in the United States? If not, complete line 14. ____ ____ 14. Is line 9 at least 6 times line 1? ____ ____ Guarantor must meet two of the following