ML17097A557

Callaway, Unit 1 - Enclosure 1 to ULNRC-06349 - NRC Decommissioning Funding Status Report - 2017

ML17097A557
Person / Time
Site:	Callaway
Issue date:	03/30/2017
From:	Ameren Missouri
To:	Office of Nuclear Reactor Regulation
Shared Package
ML17097A555	List: ML17097A556 ML17097A557 ML17097A558 ML17097A559 ML17097A560 ML17097A561 ML17097A562 ML17097A563 ML17097A564 ML17097A565 ML17097A566 ML17097A567 ML17097A568 ULNRC-06349, Callaway, Unit 1 - Document A22-1690-001, Rev. 0, Decommissioning Cost Analysis for the Callaway Energy Center, Section 3, Page 14 of 30 - Section 5, Page 2 of 6 ULNRC-06349, Callaway, Unit 1 - Enclosure 1 to ULNRC-06349 - NRC Decommissioning Funding Status Report - 2017 ULNRC-06349, Callaway, Unit 1 - Enclosure 2 to ULNRC-06349 - Minimum Decommissioning Cost - Per 10 CFR 50.75 Formula Process ULNRC-06349, Callaway, Unit 1 - Enclosure 3 - Document A22-1690-001, Rev. 0, Decommissioning Cost Analysis for the Callaway Energy Center, Decommissioning Alternatives, Section 2, Pages 1 of 12 - Section 3 Page 13 of 30 ULNRC-06349, Callaway, Unit 1 - Enclosure 3 to ULNRC-06349 - Document A22-1690-001, Rev. 0, Decommissioning Cost Analysis for the Callaway Energy Center, Appendix C, Page 4 of 10 - Appendix E, Page 7 of 10 ULNRC-06349, Callaway, Unit 1 - Enclosure 3 to ULNRC-06349 - Document A22-1690-001, Rev. 0, Decommissioning Cost Analysis for the Callaway Energy Center, Appendix E, Page 8 of 10 - Appendix G, Page 11 of 14 ULNRC-06349, Callaway, Unit 1 - Enclosure 3 to ULNRC-06349 - Document A22-1690-001, Rev. 0, Decommissioning Cost Analysis for the Callaway Energy Center, Appendix G, Page 12 of 14 - Appendix H, Page 20 of 20 ULNRC-06349, Callaway, Unit 1 - Enclosure 3 to ULNRC-06349 - Document A22-1690-001, Rev. 0, Decommissioning Cost Analysis for the Callaway Energy Center, Cover Page - Section 1, Page 8 of 8 ULNRC-06349, Callaway, Unit 1 - Enclosure 3 to ULNRC-06349 - Document A22-1690-001, Rev. 0, Decommissioning Cost Analysis for the Callaway Energy Center, Section 5, Page 3 of 6 - Appendix C, Page 3 of 10 ULNRC-06349, Callaway, Unit 1 - Enclosure 4 to ULNRC-06349 - Statement of Net Assets Available for Benefits ULNRC-06349, Callaway, Unit 1 - Enclosure 6 to ULNRC-06349 - Non-Unanimous Stipulation and Agreement ULNRC-06349, Callaway, Unit 1 - Status of Decommissioning Funding ULNRC-06349, Enclosure 7 - Order Approving Stipulation and Agreement ULNRC-06349, joy-nv Callaway, Unit 1 - Enclosure 5 to ULNRC-06349 - Application for Approval of Decommissioning Cost Estimate for Callaway Energy Center and Funding Level of Nuclear Decommissioning Trust Fund
References
ULNRC-06349
Download: ML17097A557 (9)

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ULNRC-06349EnclosureIPage1of9NRCDecommissioningFundingStatusReport-201710CfR5O.75(f)(1)requireseachpowerreactorlicenseetoreporttotheNRConacalendaryearbasis,beginningonMarch31,1999,andevery2yearsthereafter,onthestatusofitsdecommissioningfundingforeachreactororshareofreactoritowns.UnionElectricCompanydlb/aAmerenMissouri("AmerenMissouri")herebyreportsthedecommissioningfundingstatusforitsCallawayPlant("CallawayEnergyCenter").ThescopeoftheAmerenMissouri2017NRCBiennialDecommissioningFundingStatusReportspecificallypertainsonlytothedecommissioningfundingstatusoftheCallawayEnergyCenter,or"plant".Decommissioningfundingfortheindependentspentfuelstorageinstallation(ISFSI)willbefileintheupdateddecommissioningfundingstatusreportfortheISFSIduein2018.AmerenMissouriisrequiredtofileupdatestodecommissioningcostestimatesandfundingadequacyprojectionsonatriennialbasiswiththeMissouriPublicServiceCommission(MPSC)discussedmorefullyinSection2,below.ThescopeofthesetriennialfilingsincludesboththeplantandtheISFSI.AmerenMissouriobtainsseparateupdatedsite-specificdecommissioningcostestimatesandpreparesseparateupdatedfundingadequacyanalysesfortheplantandfortheISfSIfortheMPSCtriennialfilings.Whenmakingthesefilings,AmerenMissourirequeststhattheMPSCaddresstheplantandISfSIseparatelyintheirordersissuedpursuanttothefilings.ThedecommissioningtrustfundestablishedbyAmerenMissourihasseparate,segregatedsub-accountsforplantandISfSIdecommissioningfunding.ThesitespecificdecommissioningstudyreferencedinAmerenMissouri's2017NRCbiennialdecommissioningfundingstatusreportisprovidedforinformationonly.ThissitespecificstudywaspartofthedocumentationpresentedtotheMPSCintheCompany's2014MPSCtriennialupdatefiling.Forthisreport,AmerenMissouriisusingtheNRCthreefactorformulafordeterminingdecommissioningfundingadequacy.I.AmountofDecommissioningFundsEstimatedtobeRequiredPursuantto10CFR50.75(b)and(c)Forthepurposesofthis2017NRCbiennialplantdecommissioningfundingstatusreport,AmerenMissouriisusingthe"three-factorformula"specifiedin10CFR50.75(b)and(c)'fordeterminingdecommissioningfundingadequacy.Theminimumdecommissioningcostestimate,pursuanttothe10CFR50.75(b)and(c)methodology,is$492,019,000,intermsof2016dollars.ThedetailedcalculationsfromwhichtheaboveestimateisderivedarecontainedinEnclosure2.

ULNRC-06349.Enclosure1Page2of9AmerenMissourialsohassitespecificdecommissioningcostestimatesfordecommissioningoftheCallawayEnergyCenterpreparedbyTLGServices,Inc.ofBridgewater,Connecticut.ThespecificstudiesareconductedtocomplywithMissouriLaw:4CSR240-3.185SubmissionofReportsPertainingtotheDecommissioningofElectricUtilityPlants(3)OnorbeforeSeptember1,1990andeverythree(3)yearsafterthat,utilitieswithdecommissioningtrustfundsshallperformandfilewiththecommissioncoststudiesdetailingtheutilities'latestcostestimatesfordecommissioningtheirnucleargeneratingunit(s)alongwiththefundinglevelsnecessarytodefraythesedecommissioningcosts.Thesestudiesshallbefiledalongwithappropriatetariff(s)effectuatingthechangeinratesnecessarytoaccomplishthefundingrequired.Inaddition,thecommission,atanytimeforjustcause,mayrequireautilitytofileanupdateddecommissioningcoststudy,fundingrequirementandassociatedtariff(s).Thecurrentsite-specificanalysisapprovedbytheMPSCwasperformedinMarch,2015.Itcalculatedadecommissioningcostestimateof$864,734,000intermsof2014dollars.2AmerenMissouriconsidersthissite-specificdecommissioningcostestimateof$864,734,000astheestimateforwhichfundingadequacymustbeassuredforMPSCfundingadequacypurposes.Duetoitssite-specificnature,itisamoreaccurateestimateofprojecteddecommissioningcosts.Thesite-specificestimateisconsideredmoreconservativeasitincludesnon-radiologicalsiterestorationexpensesandspentfuelmanagementexpenses,inadditiontoradiologicallicenseterminationexpenses.Inthe2015study,approximately80.10%($692,622,000)ofthe$864,734,000site-specificcostestimateisassociatedwithphysicaldecontaminationanddismantlingofradloactivesystemsandstructuressuchthatthelicensecanbeterminated.Managementandtransferofspentfuelaccountsfor6.67%($57,716,000)ofthesitespecificcostestimate.Theremaining13.23%($114,396,000)isfordemolitionofdesignatednon-radioactivestructuresandlimitedsiterestoration.Thesestudiesareconsideredsnapshotsofthedecommissioningcostandareusedtodetermineifanychangesarerequiredinthecontributionstothedecommissioningfund.Duetothecomplexityofthestudytheuseofanycostescalationfactorswouldintroduceconsiderableuncertaintyintotheescalatedcost.Sincethisstudyisconductedeverythreeyears,Amerendoesnotescalatethestudycostestimatesfortheyearsbetweenstudyperiods.Aninformationalonlycopyofthe2015Site-SpecificDecommissioningCostAnalysisfortheCallawayEnergyCenterisprovidedinEnclosure3.

ULNRC-06349.Enclosure1Page3of92.AmountofDecommissioningFundsAccumulatedtotheEndoftheCalendarYearPrecedingtheDateofthisReportThetotalamountaccumulatedinthedecommissioningfundasofDecember31,2016is$557,359,488.46.Thisisan"aftertaxliquidationvalue"whichreflectsthefinalfundsthatwouldbereceiveduponliquidationofthefund'sassetsandthepaymentofincometaxesonrealizedcapitalgains.Thisiscalculatedasfollows:3MissourifERCTOTALJurisdictionalJurisdictionalOverallSubaccountSubaccountfundMarketValue:$590,948,957.89$15,527,076.47$606,476,034.36Less:BookValue:350,999,418.949,893,885.90360,893,304.84Equals:UnrealizedGain:$239,949,538.95$5,633,190.57$245,582,729.52IncomeTaxonUnrealizedGain@20%Rate:$47,989,907.79$1,126,638.11$49,116,545.90After-TaxLiquidationValue:$542,959,050.10$14,400,438.36$557,359,488.46Copiesofthetrustee's"StatementofNetAssetsAvailableforBenefits"asofDecember31,2016confirmingtheforegoingvaluationamountsisprovidedinEnclosure4.Thisdecommissioningfundbalanceindicatedaboveisatotalamountintendedtocoverthefullgreen-fieldingofthesite.Thefundsinthetrustfundarenotsegregatedintosub-accountsforradiologicaldecommissioningversusnon-radiologicaldecommissioning.Basedontheallocationpercentagescontainedinthe2015sitespecificdecommissioningcostestimate,thedollaramountsoftheoveralltrustfundallocatedforthedecommissioningcostcategoriescanbederived:Licensetermination:80.10%of$557,359,428=$446,444,950SpentFuelManagement:6.67%of$557,359,488$37,175,878SiteRestoration:13.23%of$557,359,488$73,738,660Missouri'sdefinitionofdecommissioningencompassesboththeradiologicalandnon-radiologicalstructures,systemsandcomponentsoftheplant,asstatedinthefollowingsectionfromtheMissouriCodeofStateRegulations:

ULNRC-06349EnclosureIPage4of94CSR240-20.070DecommissioningTrustfunds(1)Asusedinthisrule,decommissioningmeansthoseactivitiesundertakeninconnectionwithanucleargeneratingunit'sretirementfromservicetoensurethatthefinalremoval,disposal,entombmentorotherdispositionoftheunitandofanyradioactivecomponentsandmaterialsassociatedwiththeunit,areaccomplishedincompliancewithallapplicablelaws,andtoensurethatthefinaldispositiondoesnotposeanyunduethreattothepublichealthandsafety.Decommissioningincludestheremovalanddisposalofthestructures,systemsandcomponentsofanucleargeneratingunitatthetimeofdecommissioning.Missourilawrequirestriennialupdatesofthedecommissioningcostestimateandoffundingadequacy.Missourilawalsoprovidesforthechangingofrateschargedtoratepayerstorecoveranychangesinfundinglevelsnecessitatedbythetriennialupdateanalyses.forthesereasons,AmerenMissouriconsiderstheamountinthefundtobefullyadequatetocoverradiologicaldecommissioningwithanexcessthatcouldbeappliedtonon-radiologicaldecommissioning.ThetriennialupdateprocessrequiredbyMissouristatutesisconsideredadequatetoensurethatanyfundingshortfallswillbeaddressedandcorrectedinatimelymanner.TheapplicablesectionsfromtheMissouriCodeofStateRegulationsareasfollows:4CSR240-3.185SubmissionofReportsPertainingtotheDecommissioningofElectricUtilityPlants(3)OnorbeforeSeptember1,1990andeverythree(3)yearsafterthat,utilitieswithdecommissioningtrustfundsshallperformandfilewiththecommissioncoststudiesdetailingtheutilities'latestcostestimatesfordecommissioningtheirnucleargeneratingunit(s)alongwiththefundinglevelsnecessarytodefraythesedecommissioningcosts.Thesestudiesshallbefiledalongwithappropriatetariff(s)effectuatingthechangeinratesnecessarytoaccomplishthefundingrequired.Inaddition,thecommission,atanytimeforjustcause,mayrequireautilitytofileanupdateddecommissioningcoststudy,fundingrequirementandassociatedtariff(s).4CSR240-20.070DecommissioningTrustfunds(7)Uponthefilingoftheappropriatetariff(s)assetin4CSR240-3.180,thecommissionshallestablishascheduleofproceedingswhichshallbelimitedinscopetothefollowingissues:(A)Theextentofanychangeinthelevelorannualaccrualoffundingnecessaryfortheutility'sdecommissioningtrustfund;and(B)Thechangesinrateswhichwouldreflectanychangeinthefundingleveloraccrualrate.

ULNRC-06349Enclosure1Page5of9Inpasttriennialfilings,theMPSChasacceptedthesitespecificdecommissioningcostestimatesandthefundingadequacyanalysesbasedonfullgreenfieldingoftheunit,aswouldbeindicatedunderMissouri'slegaldefinitionofdecommissioning.Thereisnobasisforassuminganychangeinthispracticeinthefuture.Consequently,itcanbeconsideredthatthetrustfundbalanceindicatedisatotalbalance,notsegregatedonthebasisofradiologicalversusnon-radiologicalfunding.AstheMissourimechanismforassuringfundingadequacyandforrecoveringdecommissioningexpensesfromratepayersincludesthenon-radiologicaldecommissioningexpensesaswellastheradiologicalexpenses,itisnotnecessarytosegregatethedecommissioningfundbalances.Anyshortfallsinfundingforfullgreenfieldingareexpectedtoberecoveredfromratepayersaspartofthetriennialfundingadequacyupdatingprocess.3.ScheduleoftheAnnualAmountsRemainingtobeCollected:AsofDecember31,2016,thescheduleoftheannualdecommissioningexpenseamountsremainingtobecollectedfromratepayersis$6,314,620peryearforyears2017throughyear2043and$5,047,370.92foryear2044.AstheoperatinglicenseexpiresOctober18,2044anddecommissioningexpensecollectionsfromratepayersareassumedtoceaseuponthecessationofplantoperations,2044isa"partialyear"forcollectionandfundingpurposes,withtheannualamountbeingpro-ratedforthreecalendarquarterspluseighteendays:(75%x$6,314,620)+[(18/365)x$6,314,620]$5,047,370.92ThefundingadequacyanalysisperformedbyAmerenMissouriandapprovedbytheMPSCisbasedoncashflowsdepositedintothedecommissioningtrustfund.Quarterlydepositsintothefundaremadeonthe25thofthemonthfollowingeachquarter-end.Therefore,eachyear'scashcontributionstothedecommissioningfundwillreflecttheexpensecollectedfromratepayersfromQ4oftheprecedingyearplusthatforQI,Q2andQ3ofthecurrentyear.forthatreason,whenlookingatthefundingadequacyanalysisperformedfortheplant,the"AnnualCashInflowFromContributionsToFund"valuefortheyear2044willindicate$6,626,026.ThatrepresentstheexpensecollectedfromratepayersforQ4of2043plustheprorated$5,047,370.92fortheJanuary1,2044throughOctober18,2044,calculatedabove.4.ActionsbyRegulatoryRateSettingAuthorities,AssumptionsUsedRegardingRatesofEscalationinDecommissioningCosts,RatesofEarningsonDecommissioningFunds,andRatesofOtherFactorsUsedinFundingProlections:

ULNRC-06349Enclosure1Page6of9Inaccordancewiththepreviouslycited4CSR240-3.185requirement,AmerenMissouriwasrequiredtofileanupdateddecommissioningcostestimateandfundingadequacyanalysiswiththeMPSCbySeptember1,2014.However,duetotheanticipatedNRCapprovalofAmerenMissouri'slicenseextensionapplicationwithinashorttimeframefollowingthefilingduedate,AmerenMissouriandtheMP$CStaffconcurredthatitwouldbeappropriatetodeferthisfilinguntiltheoperatinglicenseextensionwasapproved.OnMarch6,2015,theNRCapprovedtheCompany'sapplicationfora20-yearoperatinglicenseextensionOnApril1,2015,AmerenMissourifiledits"ApplicationforApprovalofDecommissioningCostEstimateforCallawayEnergyCenterandFundingLevelofNuclearDecommissioningTrustfund"(FileNo.E0-2015-0253).Attachment1tothisapplicationcontainedtheMarch,2015decommissioningcostestimatefortheCallawayEnergyCenter.Attachment2totheapplicationcontainedAmerenMissouri'sanalysisoftherequiredfundinglevelforthedecommissioningtrustfund,includingallofthefinancialandeconomicassumptionsonwhichthefundinganalysiswasbased.AcopyoftheapplicationanditsAttachment2isprovidedinEnclosure54PriortotheMPSCissuinganOrderinthecase,theISFSIwascompletedanditwasrecognizedthattheMarch2015sitespecificdecommissioningcostestimatedidnotincludeanycostsforISFSIdecommissioning.AmerenMissouriandtheMPSCStaffenterintoa"Non-UnanimousStipulationandAgreement"toaddressingthecomponentsofplantdecommissioningthathadbeencoveredintheApril1,2015filingandtheadditionalscopeoftheISFSIdecommissioning.ArevisedfundingadequacyanalysiswasdevelopedseparatelyaddressingthefundingadequacyofbothplantandISfSIdecommissioning.OnMarch14,2016,this"Non-UnanimousStipulationandAgreement"wasfiledwiththeMPSCandwasrevisedonMarch30,2016tocorrectcertainclericalerrors.Acopyofthefinal"Non-UnanimousStipulationandAgreement"andassociatedfundingadequacyanalysisisprovidedinEnclosure6.OnApril6,2016,theMPSCissuedan"OrderApprovingStipulationandAgreement"(effectiveMay6,2016).IntheOrder,theMPSCapprovedthethefollowingactuarialassumptionsusedinbyAmerenMissouriinitsreviseddecommissioningfundingadequacyanalysisfiledwiththe"Non-UnanimousStipulationandAgreement":6.TheMissourijurisdictionalallocatoris100%..Thefederalincometaxrateis20%..Thestateincometaxrateis0%..Thecompositefederal&stateincometaxrateis20%..Anassetallocationof65%equitiesand35%bondsisassumedtoexistthrough2043,atwhichtimeallequityinvestmentswillbedivested..Investmentmanagementandtrustfeesareestimatedat15basispointsannually..Aninflationrateof2.300%isassumedforgeneral("CPI")inflation.---;;--

ULNRC-06349Enclosure1Page7of9.Thepre-tax&expensenominalreturnonbondsisassumedtobe3.400%..Thepre-tax&expenserealreturnonbondsisassumedtobe1.100%.Thepre-tax&expensenominalreturnonequitiesisassumedtobe8.500%..Thepre-tax&expenserealreturnonequitiesisassumedtobe6.200%.Thepre-tax&expensenominalweighted-averagereturnisassumedtobe6.715%throughthe2043dateofdivestitureofequityinvestments..Thepre-tax&expenserealweighted-averagereturnisassumedtobe4.415%throughthe2043dateofdivestitureofequityinvestments..Thepre-tax&expenserealweighted-averagereturnisassumedtobe1.100%followingthe2043dateofdivestitureofequityinvestments.Basedontheforegoingassumptions,theanticipatedannualdecommissioningcontributionswouldbeadequateuptoanannualdecommissioninginflationrateof3.5864%.Theannualizedrateofeamingondecommissioningfundreturn(pre-taxandfee)requiredattheabovelevelofinflationis6.242%.AcopyoftheMPSC"OrderApprovingStipulationandAgreement"isprovidedinEnclosure7.5.AnyContractsUponWhichtheLicenseeisRelyingonPursuantto10CFR50.75(E)(L)(V):None6.AnyModificationsOccurrin%toaLicensee'sCurrentMethodofProvidingFinancialAssuranceSincetheLastSubmittedReport:None.TheCompanyhasusedthe"ExternalSinkingfund"methodsinceI985.7.AnyMaterialChangestoTrustAgreements:Therehavebeennomaterialchangestothequalifiedtrustagreementsincethelastreport.Thenon-qualifiedtrustthatwasrequiredbyIllinoishasbeeneliminated,asAmerenMissourinolongerhascustomersinIllinois.Thisnon-qualifiedtrustwasneverfunded7.8.References1.ULNRC-06201,"STATUSOFDECOMMISSIONINGFUNDING,"datedMarch30,2015 ULNRC-06349Enclosure1.Page8of91TheNRCformulasinsection10CfR50.75(c)includeonlythosedecommissioningcostsincurredbylicenseestoremoveafacilityorsitesafelyfromserviceandreduceresidualradioactivitytolevelsthatpermit:(1)releaseofthepropertyforunrestricteduseandterminationofthelicense;or(2)releaseofthepropertyunderrestrictedconditionsandterminationofthelicense.Thecostofdismantlingordemolishingnon-radiologicalsystemsandstructuresandthecostsofmanagingandstoringspentfuelonsiteuntiltransfertoDOEarenotincludedinthe10CfR50.75(c)costformulas.2Thisestimateisapplicabletothe60-yearoperatinglife,DECONdecommissioningalternativescenario,andispresentedinAppendixGoftheMarch,2015sitespecificdecommissioningcostestimate.ThisistheoptionAmerenMissouriintendstoutilizeforplantdecommissioning.3ThevaluationsoftheMissouriandFERCjurisdictionalsubaccountsareutilizedinthisreporttocalculatethetotalvaluationoftheplantdecommissioningfundasthetruststatementsproducedbythetrusteedonotincludeaconsolidatedreportthatdoesnotincludetheISfSIdecommissioningsubaccounts.Consequently,toprovidesupportingdocumentation,itwasnecessarytoprovidethetruststatementsforthetwocomponentplantdecommissioningfunds:theMissouriandFERCsubaccountsandsumtheirvaluations.4TheMarch,2015sitespecificdecommissioningcostestimate(Attachment1tothe"ApplicationforApprovalofDecommissioningCostEstimateforCallawayEnergyCenterandFundingLevelofNuclearDecommissioningTrustfund")isprovidedinEnclosure3tothisreport.SAttachmentstothe"Non-UnanimousStipulationandAgreement"thatarenotrelevanttothedecommissioningfundingstatusoftheplantwerenotincludedinEnclosure7.Specifically,theseweretheISFSIdecommissioningcostanalysisandtheupdatedinvestmentguidelinesforthedecommissioningfundforwhichapprovalwasbeingrequested.6ThefundingadequacyanalysisfiledwiththeMPSCbytheCompanyinthisCaseNo.E0-2015-0253wasbasedontheindicatedreturnassumptions.TheMPSCorderinthiscaseapprovedtheproposedannualMissouricontributionlevelof6,314,620,effectiveJanuary1,2016.Atthetimeofthisupdatefiling,theMissourijurisdictionisresponsiblefor100%ofthedecommissioningliability.7onFebruary10,2005,theMPSCapprovedAmerenMissouri'sproposedtransferofitsIllinoiselectricandgaspropertiestoanIllinoisaffiliate,AmerenIllinois.TheclosingdateforthepropertytransferwasMay2,2005.InaccordancewiththeMPSCOrder,thetax-qualifieddecommissioningtrust'sIllinoisjurisdictionalsub-accountwaseliminatedfollowingtheclosing.Ninety-eightpercentoftheassetsintheexistingIllinoissubaccountasoftheclosingdatewerereallocatedtotheMissourisub-accountandthe ULNRC-06349Enclosure1Page9of9remainingtwopercentwerereallocatedtotheWholesalesub-account.Asaresultofthetransfer,AmerenMissourinolongerhasanyIllinoisratepayersandwillnolongercollectdecommissioningcontributionsinIllinoisforitsCallawayPlant,whichislocatedinMissouri.ThedecommissioningliabilitypreviouslybornebytheIllinoisratepayerswastransferredtoAmerenMissouriandWholesalecustomers.DecommissioningexpensescollectedfromMissourijurisdictionalratepayerswasincreasedby$272,194annuallyinaccordancewiththeMPSCOrdertoaccountfortheincreaseddecommissioningliabilitybornebytheMissouriratepayersfollowingthepropertytransfer.-----__