capital asset replacement and major overhauls that may be expected to last for more than one year and to result in significant improvement to the operating system. Operations and Maintenance (O&M) The O&M account comprises those costs incurred in the day-by-day operation of a single SPS system over its useful lifetime. In this study we ignore the DDT&E, RCI, and O&M accounts and we draw only upon the ICI account to determine the values of the five coefficients in our cost equation (Eq. 13). It should be evident, however, that by including RCI and O&M costs, and by making certain assumptions about satellite lifetime and rate of return on investment, this study could be extended to deal with the cost of energy (in mills/kWH), instead of the cost of delivered power (in $/kW). Table 2 is excerpted from a lengthy computer print-out of investment costs in the ICI account (4). The printout is subdivided by work breakdown structure (WBS) so that it is relatively easy to break out costs associated with the major elements. Column 1 of the table gives the WBS number for the subsystem named in column 2, while associated costs are displayed in the third column. Finally, the costs of the various WBS items shown in column 3 are then allocated between the elements of the cost equation as indicated in the final four columns. The bottom line in Table 2 is a summation of allocated costs corresponding to each of the first four terms in Eq. 13. The values of the four coefficients are at once determined by substituting Pd c. = 9.80 GW, DT = 918 m, and DR = 11,000 m appropriate to the magnetron reference system. The values of the coefficients are
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