Audit on modalities of assessment of gross claims for the calculation of provisions of deconstruction of currently operated EDF reactors. Report synthesis, August 4, 2015

Based on data provided by EDF, this report presents hypotheses, calculation methods and analyses regarding modalities of assessment of provisions for the deconstruction of EDF reactors. After a presentation of the EDF PWR fleet, an overview of dismantling activities at the world scale, a discussion of accounting provisions, a presentation of the audit methodology and limitations, the authors report an analysis of deconstruction costs through the case of Dampierre (dismantling strategy, planning, engineering expenses, site-related expenses, dismantling costs, demolition costs, waste management cost). They propose a comparison at the international level, discuss an extrapolation to the whole fleet, evoke a risk analysis, and presents their conclusion for the global assessment