PLENTIFUL ENERGY

structures. The rest of the direct cost accounts are associated with the equipment
systems, the equipment itself, and such things as the costs of transportation and
insurance, provision for shipping fixtures and skids, startup and acceptance testing
equipment, on-site unloading and receiving inspections, and installation.
Table 13-2. Typical Capital Cost Components Normalized to Total Direct Costs
EEDB
Account Account Description
21 Structure and Improvements
22 Reactor Plant Equipment
23 Turbine Plant Equipment
24 Electrical Plant Equipment
25 Misc. Plant Equipment
26 Heat Rejection System
91
92
93
94
EEDB
LWR
26
30
24
11
4
5
Typical
Fast Reactor
13
56
14
11
3
3
Total Direct Costs 100 100
Construction Services
Home Office Engineering and Services
Field Office Engineering and Services
Owner‘s Costs
21
33
16
-
Total Indirect Costs 70 72
Total Direct and Indirect Costs 170 172
19
44
9
-
Indirect costs begin with account 91, for construction services, which includes
costs for temporary construction facilities at the reactor site, construction tools and
equipment, payroll insurance and taxes, and payments to federal, state, and local
governments for taxes, fees, and permits. Account 92, for home office engineering
services, includes costs of engineering and home office services that are specific to
the site. These costs include engineering and design, procurement and expediting
activities, estimating and cost control, engineering planning and scheduling, and the
services of home office QA engineers and staff personnel engaged in work on the
project. Account 93, for field office engineering and services, includes the
construction management activities associated with on-site management of
construction, site QA/QC, plant startup and test procedures, and the supporting
costs for these functions. Account 94 include the owner‘s staff for project
management, integration, licensing, QA/QC, etc., the initial staffing and training of
operations, maintenance, supervisory, and administrative personnel, the initial stock
of spare parts, consumables, and supplies, and the initial inventory of sodium and
other capital equipment.
Controlling indirect costs is of the utmost importance, and those have varied
widely from project to project. In past U.S. experience, the indirect costs dominated
the direct costs in some plants, with the indirect costs running up to ridiculous
278