NG-22-0041, And Independent Spent Fuel Storage Installation, 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report

And Independent Spent Fuel Storage Installation, 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report

ML22090A035
Person / Time
Site:	Duane Arnold, Maine Yankee
Issue date:	03/31/2022
From:	Hansen P NextEra Energy Duane Arnold
To:	Document Control Desk, Office of Nuclear Material Safety and Safeguards, Office of Nuclear Reactor Regulation
References
NG-22-0041
Download: ML22090A035 (11)

Text

March 31, 2022 Nuclear Regulatory Commission Attn: Document Control Desk Washington, DC 20555-0001 Duane Arnold Energy Center Docket No. 50-331 Renewed Facility Operating License No DPR-49 Duane Arnold Energy Center Independent Spent Fuel Storage Installation NRC Docket No.72-030 NEXTera ENERGY~

NG-22-0041 DUANE ARNOLD 10 CFR 50.75(f)(1) 10 CFR 50.82(a)(8)(v)

Subject:

Duane Arnold Energy Center, 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report

References:

1) Letter, Curtland (NEDA) to U.S. NRC, "Certification of Permanent Cessation of Power Operations," NG-20-0074, dated August 27, 2020 (ML20240A067)

2) Letter, Curtland (NEDA) to U.S. NRC, "Certification of Permanent Removal of Fuel from the Reactor Vessel for Duane Arnold Energy Center," NG-20-0090, dated October 12, 2020 (ML20286A317)

3) Letter, Curtland (NEDA) to U.S. NRC, "Post Shutdown Decommissioning Activities Report," NG-20-0027, dated April 2, 2020 (ML20094F603)

4) Letter, Hansen (NEDA) to U.S. NRC, "Update to Spent Fuel Management Plan Pursuant to 10 CFR 50.54(bb)," NG-20-0078, dated January 13, 2021 (ML21014A455)

5) Letter, Wall (NRC) to D. Moul (NEDA), "Duane Arnold Energy Center - Request for Exemption from 10 CFR 50.82(a)(8)(i)(A) and Section 75(h)(1)(iv)," dated August 12, 2020 (ML20171A627, ML20171A626)

In accordance with 10 CFR 50. 75(f)(1 ), 10 CFR 50.82(a)(8)(v), and 10 CFR 50.82(a)(8)(vii),

NextEra Energy Duane Arnold, LLC (NEDA) submits the annual status of decommissioning funding, status of funding for managing irradiated fuel, and the financial assurance status report for the Duane Arnold Energy Center (DAEC).

In References 1 and 2, DAEC certified permanent cessation of power operation and permanent removal of fuel from the reactor vessel for DAEC. In Reference 3, DAEC submitted its Post-Shutdown Decommissioning Activities Report (PSDAR) containing a

site-specific Decommissioning Cost Estimate (DCE) pursuant to 1 O CFR 50.82(a)(4)(i) and 10 CFR 50.82(a)(8)(iii). In Reference 4, NEDA submitted a spent fuel management plan pursuant to 10 CFR 50.54(bb). In Reference 5, the NRC granted an exemption allowing NEDA to fund spent fuel management and site restoration costs from its Nuclear Decommissioning Trust.

NextEra Energy Duane Arnold, LLC, 3277 DAEC Road, Palo, IA 52324

NextEra Duane Arnold, LLC I Duane Arnold Energy Center NG-22-0041 Page 2 of 2 provides the 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report.

No commitments to the NRC are made in this letter.

If you should have any questions about the enclosed reports, please contact Michael Davis, Nuclear Licensing Manager, at (319) 851-7032.

Respectfully,

~/1.~'\\

Paul Hansen Decommissioning Director, Duane Arnold Energy Center NextEra Energy Duane Arnold, LLC

Enclosure:

As stated cc:

Regional Administrator, USNRC, Region Ill Project Manager, USNRC, Duane Arnold Energy Center Inspector, USNRC, Duane Arnold Energy Center A. Leek (State of Iowa)

Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report As required by 10 CFR 50.75(t)(l) and 10 CFR 50.82(a)(8), Duane Arnold Energy Center (DAEC) repo1is the following information:

A. Current Decommissioning Cost Estimate (License Termination, Spent Fuel Management, and Site Restoration)

As required by 10 CFR 50.82, DAEC completed a site-specific Decommissioning Cost Estimate (DCE), prepared by Energy Solutions LLC. The study was performed using the SAFSTOR decommissioning method. The DCE included expenses anticipated to be incurred for license termination activities (radiological remediation), interim spent fuel storage, and non-radiological site restoration activities. Based on the DCE (completed with 2018 data, revised January 2020), the total estimated cost to decommission DAEC is

$1,103,169,863 (for period of2019-2080, escalated to 2021 dollars). Of that total cost estimate, the cmrent site-specific cost estimate for license termination expenses of Duane Arnold Energy Center is $782,060,162. The current estimate of spent fuel management costs is $280,007,427. The current estimate for non-radiological site restoration is

$39,332,440. The current estimate oflndependent Spent Fuel Storage Installation (ISFSI) demolition and decommissioning (D&D) costs is $1,769,835.

B. Funding Balance for License Termination Because DAEC is jointly owned among NextEra Energy Duane Arnold, LLC (NEDA),

Central Iowa Power Cooperative (CIPCO), and Com Belt Power Cooperative (Com Belt), each Joint Owner (NEDA, CIPCO, and Com Belt) maintains nuclear decommissioning trust(s) respective to their undivided interest ownership share.

The total balance available in NRC-jurisdictional nuclear decommissioning trusts (NDTs) for DAEC as of December 31, 2021 was $671,505,944, broken out as follows Licensee Trust Balance as of 12/31/21

($Thousands)

Duane Arnold - NextEra 536,936 Duane Arnold - CIPCO 88,398 Duane Arnold - Corn Belt 46,171 C. Funding Balance for Spent Fuel Management In accordance with the exemption granted by the NRC on August 12, 2020 (Reference 5),

withdrawals from NEDA's NDT are used for decommissioning, spent fuel management and non-radiological site restoration purposes.

CIPCO and Com Belt did not seek an exemption to allow use of their NDTs for spent fuel management activities. CIPCO and Com Belt are not-for-profit electric Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report cooperatives. CIPCO and Corn Belt maintain internal supplemental reserve funds, outside of their NDTs, the use of which are not legally restricted like an NDT, for asset retirement and other purposes. These funds are sufficient to pay for spent fuel management and may be supplemented by operational income, if necessary. The CIPCO and Corn Belt supplemental funds are not commingled with the NDTs used for license te1mination costs, and these funds are not included as funds for satisfying NRC minimum license termination obligations.

D. Annual Decommissioning Collections There were no annual collections for 2021 and no collections anticipated.

E. Rates Used to Escalate Decommissioning Costs and Fund Balances The estimates in the 2018 DCE have been inflated to 2021 dollars in the estimates provided in Attachments B - C. The Bureau of Labor Statistics (BLS) data provided the basis for the decommissioning cost estimate inflation rate forecast. Decommissioning costs are inflated using average observed data for Consumer Price Index, for All-Urban Consumers. DAEC used a factor of 1.8% to escalate 2018 dollars to 2019 dollars,1.2%

to escalate 2019 dollars to 2020 dollars, and 4.7% to escalate 2020 dollars to 2021 dollars.

Anticipated NEDA, CIPCO, and Corn Belt NDT and supplemental fund balances incorporate a 2% annual real rate of return, consistent with the requirements of 10 CFR 50.75.

F. Current ISFSI Decommissioning Cost The current detailed site-specific ISFSI decommissioning cost estimate is$ 1,769,835 (escalated to 2021 dollars). The table below summarizes data presented in Attachments C-1, C-2 and, C-3 and demonstrates that adequate funding will remain following the decommissioning of the site to cover future ISFSI D&D costs (10 CFR 72.30).

Projected Trust Fund ISFSI Decommissioning Trust Balance as of 12/31/21 Balance After Licensee (2021$ Thousands)

Decommissioning Cost Estimate (2021$ Thousands)

(2021$ Thousands)

Duane Arnold -

NextEra 536,936 546,629 1,239 Duane Arnold -

CIPCO 88,398 101,198 354 Duane Arnold -

Corn Belt 46,171 56,520 177 Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report G. Contracts to Fund Decommissioning None.

H. Modification to Method of Providing Financial Assurance None.

I. Material Changes to Trust Agreements None.

J. Annual Report Conclusions Attachment A provides the amount spent on decommissioning, both cumulative and over the previous calendar year, the remaining balance of any decommissioning funds, an estimate of the costs to complete decommissioning work performed during the year, reflecting any difference between actual and estimated costs, in satisfaction of 10 CFR 50.82(a)(8)(v). Attachment A also provides the projected costs of managing spent fuel and the amount of funds accumulated to cover the cost of inadiated fuel, in satisfaction of 10 CFR 50.82(a)(8)(vii).

Attachment B provides the projected annual costs to decommission DAEC escalated to 2021 dollars.

Attachment C-1 compares the NEDA NDT balance, accounting for a 2% real rate of return, against the estimated costs for license te1mination, spent fuel management, and site restoration costs, demonstrating the NEDA NDT contains sufficient funds to cover license termination (50.82(a)(8)(v)) and spent fuel management (50.82(a)(8)(vii)) costs.

Attachment C-2 compares the CIPCO NDT balance, escalated at a 2% real rate of return, against the estimated costs for license termination, demonstrating the CIPCO NDT contains sufficient funds to cover license te1mination costs (50.82(a)(8)(v)).

Attachment C-3 compares the Com Belt NDT balance, escalated at a 2% real rate of return, against the estimated costs for license te1mination, demonstrating the Com Belt NDT contains sufficient funds to cover license termination costs (50.82(a)(8)(v)).

Thus, considering the current NDT balances, anticipated growth in those balances over time, and anticipated future license termination costs, the Joint Owners' trust funds are expected to have adequate funds for completion of license termination activities.

Similarly, considering the NEDA NDT balance and the CIPCO and Com Belt supplemental funds and other sources, the Joint Owners are expected to have adequate funds for spent fuel management activities.

Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report Year Joint Owner 2021 NEDA 2021 CIPCO 2021 Com Belt Other Financial Assurance Methods Being Relied Upon 50.75(!)(1)

None Year License Termination 2019-2020 15,107,487 2021 21,889,481 Total 36,996,968 Prior Year Exoenditures Variance to Estimated Cost 50.821all8llvl1 Bl Year License Termination 2021 Estimated 47,197,200 2021 Actual 21,889,481 Decommissioning Funding Status Report Duane Arnold Energy Center ATTACHMENT A Summary Information as of December 31, 2021 10 CFR 50.82 (a) (8) (v)-(vii)

Tvoe of Trust Decommissionina Trust Decommissionina Trust Decommissionina Trust SoentFuel Site Restoration ISFSI D&D 21,527,654 698,654 46,152,805 237,862 67,680,459 936,516 SoentFuel Site Restoration ISFSI D&D 20,617,678 46,152,805 237,862 Fund Balance Comments 536,936,348 88,398,165 46,171,431 Total Comments 37,333,796 68,280,148 105,613,943 Total Comments 67,814,878 68,280,148 Variance 25,307,719 (25,535, 127 (237,8621 $

(465,270)

See below for variance commentary Variance Commenta!Jl License Termination: Favorable (lower) expenses compared to DCE estimate driven by cost optimization and accelerated project timeline Spent Fuel: Unfavorable (higher) expenses compared to DCE estimate driven by starting final pool to pad spent fuel campaign eartier than expected in the DCE study Site Restoration: Unfavorable (higher) expenses compared to DCE estimate driven by storm recovery activities and cost schedule optimization Accruals are reflected in total costs but not in reimbursements Cumulative Withdrawals from Decommissionino Trusts 50.821all811vl1Al Year Joint Owner License Termination Spent Fuel Site Restoration ISFSID&D Total Comments Through 12/31/2021 NEDA 20,465,895 37,010,322 620,965 58,097,182 Throuah 12/31/2021 CIPCO 7,236,704 7,236,704 Throuah 12/31 /2021 Com Belt 3,484,230 3,484,230 Total Throuqh 2020 31,186,829 $

37,010,322 $

620,965 68,818,116 Remainino Decommissionina Estimated Cost 50.821all8llvl1Bl /lviillBl Year License Termination Soent Fuel Site Restoration ISFSID&D Total Comments 2021 $

691,393,682 255,550,852 39,332,033 1,770,057 988,046,623 Remaining decom costs from 2022 - 2080 escalated to 2021 $

Decommissioning Criiteria Upon Which the Estimate is Based 50.75(!)(1) 50.82(a)(8)(v)(Bl SAFSTOR Any Mo dification to Method of Providing Financial Assurant e 50.75!fl!1l 50.82!al!8l!v)(CJ No Any Material Changes to Trust Agreemen t Since Previous Report50.75!fl(1 So.82(a)(8){v)(DJ In accordance with the exemption granted by NRC on August 12, 2020, withdrawals from NEDA's nuclear decommissioning trust (NOT) for spent fuel management purposes; request for Exemption from 10 CFR 50.82(a)(8)_(i)(A) and Section _75(h)(1)(iv)," dated August 12, 2020 (ML20171A627, ML20171A626)

Need for Additional Financial Assurance 50.75(!)(1) 50.82(a)(8)(vil (vii)(CJ See Attachment C

(

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Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report Year 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 2065 2066 2067 2068 2069 2070 2071 2072 2073 2074 2075 2076 2077 2078 2079 2080 Total ATTACHMENT 8 Duane Arnold Energy Center Decommissioning Cost Estimate (100% Share)

Estimates in 2021 Dollars (Thousands)

License Spent Fuel Site ISFSID&D TemJinatlon Restoration 17,212 62,102 5,514 54,941 16,074 3,477 6,048 3,489 2,375 3,489 1,972 3,489 1,972 3,489 1,972 3,489 2,033 3,489 1,910 3,489 1,910 3,781 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 2,602 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 1,910 3,785 2,218 3,785 2,295 3,785 1,910 3,785 1,910 3,785 1,910 3,785 2,330 3,140 3,321 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 16,662 35,189 84,387 199 101,443 435 127,729 27 327 109,053 5 258 6 704 788 61,928 30,014 21 5,210 2,614 691,394 255,551 39,332 1,770 Total 2021 79,314 60,455 19,551 9,537 5,864 5,461 5,461 5,461 5,522 5,399 5,691 5,695 5,695 5,695 5,695 5,695 5,695 5,695 6,387 5,695 5,695 5,695 5,695 5,695 5,695 5,695 5,695 5,695 5,695 5,695 5,695 5,695 6,002 6,079 5,695 5,695 5,695 5,470 3,321 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 2,842 16,662 35,189 84,586 101,877 128,084 121,803 91,963 7,824 988,047 Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report Year 2022<11 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 2065 2066 2067 2068 2069 2070 2071 2072 2073 2074 2075 2076 2077 2078 2079 2080 Total ATTACHMENT C-1 NextEra Energy Duane Arnold, LLC (70% Share)

License Termination (50.82(a)(8)(v))

Spent Fuel (50.82(a)(8)(vii))

Estimates in 2021 Dollars (Thousands) I Balance with 2% Real Rate of Return NEDA Ownership I Balance Annual Fund Earnings License Spent Fuel Tennlnallon 12,048 43,471 3,860 38,458 11,252 2,434 4,234 2,442 1,662 2,442 1,380 2,442 1,380 2.442 1,380 2.442 1.423 2,442 1,337 2,442 1,337 2,647 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,822 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,552 2,649 1,606 2,649 1,337 2,649 1,337 2,649 1,337 2,649 1,631' 2,198 2,325 1,989 1,989 1,989 1,989 1,989 1,989 1,989 1,989 1,989 1,989 1,989 1,989 11,664 24,632 59,071 71,010 89,410 19 76,337 3,681 43,350 3,647 483,976 178,886 70%

20%

Site Restoration 4,693 21,010 1,830 27,532 536,936 NextEra 70% Share of Costs Eligible from De com Trust A

B ISFSIO&O Total Beginning of Year Balance Withdrawls 55,520 536,936 (71,352) 42,319 476,323 (42,319) 13,686 443,531 (13,686) 6,676 438,716 (6,676) 4,105 440,814 (4,105) 3,823 445,526 (3,823) 3,823 450,614 (3,823) 3,823 455,803 (3,823) 3,866 461,097 (3,866) 3,779 466,453 (3,779) 3,984 472,003 (3,984) 3,986 477,459 (3,986) 3,986 483,022 (3,986) 3,986 488,696 (3,986) 3,986 494,484 (3,986) 3,986 500,387 (3,986) 3,986 506,409 (3,986) 3,986 512,551 (3,986) 4,471 518,815 (4,471) 3,986 524,721 (3,986) 3,986 531,229 (3,986) 3,986 537,867 (3,986) 3,986 544,639 (3,986) 3,986 551,545 (3,986) 3,986 558,590 (3,986) 3,986 565,775 (3,986) 3,986 573, 105 (3,986) 3,986 580,581 (3,986) 3,986 588,206 (3,986) 3,986 595,984 (3,986) 3,986 603,917 (3,986) 3,986 612,009 (3,986) 4,202 620,263 11 4,255 628,467 3,986 636,781 3,986 645,530 (3,986) 3,986 654,455 (3,986) 3,829 663,557 (3,829) 2,325 673,000 (2,325) 1,989 684, 135 (1,989) 1,989 695,828 (1,989) 1,989 707,755 (1,989) 1,989 719,921 (1,989) 1,989 732,330 (1,989) 1,989 744,987 (1,989) 1,989 757,897 (1,989) 1,989 771,065 (1,989) 1,989 784,497 (1,989) 1,989 798,198 (1,989) 1,989 812,172 (1,989) 1,989 826,426 (1,989) 11,664 840,965 (11,664) 24,632 846,121 (24,632 139 59,210 838,411 (59,210 304 71,314 795,969 (71,314) 229 89,659 740,574 (89,659 552 85,262 865,727 (85,262) 15 64,374 593,779 (64,374) 5,477 541,280 (5,477) 1,239 691,633 c

=A+B+C Annual NOT End of Year NOT Earnings Balance 10,739 476,323 9,526 443,531 8,871 438,716 8,774 440,814 8,816 445,526 8,911 450,614 9,012 455,803 9,116 461,097 9,222 466,453 9,329 472,003 9,440 477,459 9,549 483,022 9,660 488,696 9,774 494,484 9,890 500,387 10,008 506,409 10,128 512,551 10,251 518,815 10,376 524,721 10,494 531,229 10,625 537,867 10,757 544,639 10,893 551,545 11,031 558,590 11,172 565,775 11,316 573,105 11,462 580,581 11,612 588,206 11,764 595,984 11,920 603,917 12,078 612,009 12,240 620,263 12,405 628,467 12,569 636,781 12,736 645,530 12,911 654,455 13,089 663,557 13,271 673,000 13,460 684, 135 13,683 695,828 13,917 707,755 14,155 719,921 14,398 732,330 14,647 744,987 14,900 757,897 15,158 771,065 15.421 784,497 15,690 798,198 15,964 812,172 16,243 826,426 16,529 840,965 16,819 846,121 16,922 838,411 16,768 795,969 15,919 740,574 14,811 665,727 13,315 593,779 11,876 541,280 10,826 546,629 1 2021 NDT withdrawal includes $15,833 of expenses that were not reimbursed during prior periods Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report Year 202212>

2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 2065 2066 2067 2068 2069 2070 2071 2072 2073 2074 2075 2076 2077 2078 2079 2080 Total ATTACHMENT C-2 CIPCO (20% Share)

License Tennination (50.82(a)(8)(v))

Estimates in 2021 Dollars (Thousands) I Balance with 2% Real Rate of Return CIPCO Ownership I Balance Annual Fund Earnings License ISFSID&D Termination 3,442 1,103 3,215 1,210 475 394 394 394 407 382 382 382 382 382 382 382 382 382 520 382 382 382 382 382 382 382 362 362 362 382 382 444 459 382 382 382 466 664 566 568 566 566 566 568 568 568 568 566 566 568 3,332 7,038 16,877 40 20,289 67 25,546 65 21,811 158 12,386 4

1,042 138,279 354 20%

2.0%

88,398 CIPCO 20% Share of Costs Eligible from Decom Trust A

B Total Beginning of Year Balance Withdrawls 3,442 88,398 (3,605) 1,103 86,561 (1,103) 3,215 87,189 (3,215) 1,210 85,718 (1,210) 475 86,223 (475) 394 87,473 (394) 394 88,828 (394) 394 90,210 (394) 407 91,620 (407) 382 93,045 (382) 382 94,524 (382) 382 96,033 (382) 382 97,572 (382) 382 99,141 (382) 382 100,742 (382) 382 102,375 (382) 382 104,040 (382) 382 105,739 (382) 520 107,472 (520) 382 109,101 (382) 382 110,901 (382) 382 112,737 (382) 382 114,610 (382) 382 116,520 (382) 382 118,468 (382) 382 120,456 (382) 362 122,463 (362) 362 124,550 (362) 362 126,659 (382) 362 128,811 (382) 382 131,005 (382) 362 133,243 (382) 444 135,526 (444) 459 137,793 (459) 362 140,090 (382) 362 142,509 (382) 382 144,978 (382) 466 147,495 (466) 664 149,979 (664) 568 152,314 (568) 568 154,792 (568) 568 157,320 (568) 566 159,896 (568) 568 162,527 (568) 568 165,209 (568) 568 167,945 (568) 566 170,736 (568) 568 173,582 (568) 568 176,485 (568) 566 179,446 (568) 566 182,467 (568) 3,332 185,548 (3,332) 7,038 185,926 (7,038) 16,917 182,607 (16,917) 20,375 169,342 (20,375) 25,611 152,353 (25,611) 21,968 129,789 (21,968) 12,390 110,417 (12,390) 1,042 100,235 (1,042) 138,633 c

Annual NDT Earnings 1,768 1,731 1,744 1,714 1,724 1,749 1,777 1,804 1,832 1,861 1,890 1,921 1,951 1,983 2,015 2,047 2,081 2,115 2,149 2,182 2,218 2,255 2,292 2,330 2,389 2,409 2,450 2,491 2,533 2,576 2,620 2,865 2,711 2,756 2,802 2,850 2,900 2,950 3,000 3,046 3,096 3,146 3,196 3,251 3,304 3,359 3,415 3,472 3,530 3,589 3,649 3,711 3,719 3,652 3,387 3,047 2,596 2,208 2,005

=A+B+C End of Year NOT Balance 86,561 87,189 85,718 86,223 87,473 88,828 90,210 91,620 93,045 94,524 96,033 97,572 99,141 100,742 102,375 104,040 105,739 107,472 109,101 110,901 112,737 114,610 116,520 118,468 120,456 122,483 124,550 126,659 126,611 131,005 133,243 135,526 137,793 140,090 142,509 144,978 147,495 149,979 152,314 154,792 157,320 159,898 162,527 165,209 167,945 170,736 173,582 176,485 179,446 182,467 185,548 165,926 162,607 169,342 152,353 129,789 110,417 100,235 101,198 2 2022 NDT withdrawal includes $163 of expenses that were not reimbursed during prior periods Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report Year 2022<3>

2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 2065 2066 2067 2068 2069 2070 2071 2072 2073 2074 2075 2076 2077 2078 2079 2080 Total ATTACHMENT C-3 Corn Belt(10% Share)

License Termination (50.82(a)(8)(v))

Estimates in 2021 Dollars (Thousands) I Balance with 2% Real Rate of Return CB Ownership I Balance Annual Fund Earnings License ISFSIO&D Tennination 1,721 551 1,607 605 237 197 197 197 203 191 191 191 191 191 191 191 191 191 260 191 191 191 191 191 191 191 191 191 191 191 191 191 222 229 191 191 191 233 332 284 284 284 284 284 284 284 284 284 284 284 284 1,666 3,519 8,439 20 10,144 43 12,773 33 10,905 79 6,193 2

521 69,139 177 10%

2.0%

46,171 Com Belt 10% Share of Costs Eligible from Decom Trust A

B Total Beginning of Year Balance Withdrawls 1,721 46,171 (1,937) 551 45,158 (551) 1,607 45,510 (1,607) 605 44,813 (605) 237 45,104 (237) 197 45,769 (197) 197 46,487 (197) 197 47,220 (197) 203 47,967 (203) 191 48,723 (191) 191 49,506 (191) 191 50,305 (191) 191 51,120 (191) 191 51,952 (191) 191 52,800 (191) 191 53,665 (191) 191 54,547 (191) 191 55,447 (191 260 56,365 l?M' 191 57,232 (191) 191 58,186 (191) 191 59,159 (191) 191 60,151 (191) 191 61,163 (191) 191 62,195 (191) 191 63,248 (191) 191 64,322 (191) 191 65,417 (191) 191 66,535 (191) 191 67,674 (191) 191 68,837 (191) 191 70,023 (191) 222 71,232 (222) 229 72,435 (229) 191 73,654 (191) 191 74,936 (191) 191 76,244 (191) 233 77,578 (233) 332 78,896 (332) 284 80,142 (284) 284 81,461 (284) 284 82,806 (284) 284 84,178 (284) 284 85,577 (284) 284 87,004 (284) 284 88,460 (284) 284 89,945 (284) 284 91,460 (284) 284 93,005 (284) 284 94,581 (284) 284 96,188 (284) 1,666 97,828 (1,666) 3,519 98,118 (3,519) 8,459 96,562 (8,459) 10,188 90,034 (10,188) 12,806 81,647 (12,806) 10,984 70,474 (10,984) 6,195 60,900 (6,195) 521 55,923 (521) 69,316 c

Annual NOT Earnings 923 903 910 896 902 915 930 944 959 974 990 1,006 1,022 1,039 1,056 1,073 1,091 1,109 1,127 1,145 1,164 1,183 1,203 1,223 1,244 1,265 1,286 1,308 1,331 1,353 1377 1,400 1,425 1,449 1,473 1,499 1,525 1,552 1,578 1,603 1,629 1,656 1,684 1,712 1,740 1,769 1,799 1,829 1,860 1,892 1,924 1,957 1,962 1,931 1,801 1,633 1,40<1 1,2 1,118

=A+B+C End of Year NOT Balance 45,158 45,510 44,813 45,104 45,769 46,487 47,220 47,967 48,723 49,506 50,305 51,120 51,952 52,800 53,665 54,547 55,447 56,365 57,232 58,186 59,159 60,151 61,163 62,195 63,248 64,322 65,417 66,535 67,674 68,837 70,023 71,232 72,435 73,654 74,936 76,244 77,578 78,896 80,142 81,461 82,806 84,178 85,577 87,004 88,460 89,945 91,460 93,005 94,581 96,188 97,828 98,118 96,562 90,034 81,647 70,474 60,900 923 56,520 3 2022 NDT withdrawal includes $215 of expenses that were not reimbursed during prior periods Duane Arnold Energy Center 2022 Annual Decommissioning and Spent Fuel Management Funding Status Report ATTACHMENT D Duane Arnold Energy Center 2021 Decommissioning Cost Actual Expenses (100% Share)

(dollars in thousands)

Decommissioning Expense LT1 Safstor Planning Total L T2 Transition Following Shutdown Total Utility Staff - Payroll/Labor Payroll - Other (Benefits, Severance, Retention, Workers Comp, etc.)

Reactor Disassembly/LPRM Tool & Ser\\ice Materials and Supplies Energy Licenses, Permits & Fees Other LT3 SAFSTOR Preparation Delay During Spent Fuel Pool Operations Utility Staff-Payroll/Labor Payroll - Other (Benefits, Severance, Retention, Workers Comp, etc.)

Energy Licenses, Permits & Fees Other L T4 Completion of SAFSTOR Preparations Materials and Supplies Other License Termination Total Spent Fuel Planning (SF1) Total Contractors & Professional Ser\\ices Other Spent Fuel Cooling During Zirc Fire Window (SF2)

Spent Fuel Pool Operations Staff Site Security Payroll - Other (Benefits, Severance, Retention, Workers Comp, etc.)

Licenses, Permits & Fees Nuclear Property and Liability Insurance Materials, Ser\\ices, & Supplies Other Spent Fuel Transfer to Dry Storage (SF3)

Contractors & Professional Ser\\ices Site Security Payroll - Other (Benefits, Severance, Retention, Workers Comp, etc.)

Nuclear Property and Liability Insurance Energy Licenses, Permits & Fees Materials & Supplies Other Spent Fuel Total GF1 Clean Building Demolition During Decommissioning Contractors & Professional Ser\\ices Other Greenfield Total Total Decommissioning Expense 2021 Actual 9

14,991 7,864 1,759 2,670 404 371 347 1,575 6,766 4,291 517 463 217 1,278 123 118 5

21,889 39 36 3

10,833 4,018 4,005 829 398 272 195 1, 115 35,281 26,967 3,382 2,652 393 273 257 121 1,236 46,153 238 229 9

238 68,280