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:
e do not constitute a full examination made in accordance with generally accepted auditing standards, we do not express an opinion on the manner in which the amounts were derived in the items referred to above. In connection with the procedures referred to above, no matters came to our attention that cause us to believe that the chief financial officer’s letter and supporting information should be adjusted. ____________________ Signature ____________________ Date DG-1348 Revision 1, Appendix A, Page A-30 APPENDIX A-6.4.1 EXAMPLE OF SCHEDULE RECONCILING AMOUNTS CONTAINED IN CFO’S LETTER WITH AMOUNTS IN FINANCIAL STATEMENTS This illustrates the form of schedule that is contemplated. Details and reconciling items will differ in specific situations. XYZ COMPANY YEAR ENDED DECEMBER 31, 20XX Line Number in CFO’s Letter Per Financial Statements Reconciling Items Per CFO’s Letter Total current liabilities X Long-term debt X Deferred income taxes X XX Accrued decommissioning costs included in current liabilities X Total liabilities (less accrued decommissioning costs) X Net worth X Less: Cost in excess of value of tangible assets acquired X X Accrued decommissioning costs included in current liabilities X Tangible net worth (plus decommissioning costs) XX (Balance of schedule is not illustrated.) DG-1348 Revision 1, Appendix A, Page A-31 APPENDIX A-6.5 EXAMPLE OF PARENT COMPANY GUARANTEE PARENT COMPANY GUARANTEE Guarantee made this [date] by [name of guaranteeing entity], a [insert “proprietorship,” “joint venture,” “partnership,” or “corporation”] organized under the laws of the State of [insert name of State], herein referred to as “Guarantor,” to our subsidiary [licensee] of [business address], obligee. Recitals (1) The Guarantor has full authority and capacity to enter into this guarantee [if Guarantor is a corporation, add the following phrase “under its bylaws, articles of incorporation, and the laws of the State of [insert Guarantor’s