⚡ FERC Form 1 — Nuclear Fuel Expense Tracker

Full fuel cycle cost by utility · Form 1 Account 518 vs EIA-923 Schedule 2 · 10 major operators · 474 TWh covered
FERC Form 1 Account 518 · EIA Electric Power Annual Table 8.4 · Utility 10-K disclosures · 2024 data
⚠ Data currency notice (as of May 2026): The utility cost table below reflects FY 2024 FERC Form 1 filings. FY 2025 annual reports were due April 18, 2026 and are now available via FERC eLibrary. The fuel cycle methodology, spot sensitivity analysis, and investment logic remain valid — only the per-utility $/MWh figures require a refresh. The "current spot" marker in the sensitivity table reflects late-2024 pricing (~$68/lb); uranium spot has since declined to the mid-$50s range as of Q1 2026.
$3.93B
Total fleet fuel expense
$10.10/MWh
Fleet avg full cycle $/MWh
34%
U₃O₈ share of fuel cycle
36%
Constellation share of expense
$6.58/MWh
Cheapest operator (Duke)
$11.00/MWh
Most expensive (Constellation)
Why Form 1 Account 518 > EIA-923 Schedule 2 — and why the gap matters:

EIA-923 Schedule 2 captures only the delivered cost of uranium (U₃O₈) at the point of purchase — roughly $3.40/MWh for the US fleet. It tells you what utilities paid for yellowcake, nothing more.

FERC Form 1 Account 518 (Nuclear Fuel Expense) is the amortized cost of the entire fuel cycle: U₃O₈ + conversion to UF₆ + enrichment (SWU) + fuel fabrication + waste handling. Every FERC-regulated utility files this annually. The all-in number is $9–11/MWh — roughly 3× what EIA-923 shows.

The uranium investment insight: U₃O₈ is only ~34% of the total nuclear fuel bill. Even if spot uranium doubled from $68/lb to $136/lb, total fuel cycle cost would rise from ~$10/MWh to ~$13.40/MWh — nuclear would still be 50% cheaper than natural gas at $26.90/MWh. This is why nuclear plants are economically immune to uranium price spikes: the share is simply too small to threaten plant economics.
Nuclear Fuel Cycle Cost Breakdown — Fleet Average $/MWh
Account 518 components — what makes up the $10.10/MWh full cycle cost
Full Cycle $10.10/MWh U₃O₈ $3.40 $0.90 Enrichment $3.50 Full Cycle $10.10/MWh U₃O₈ $3.40 $0.90 Enrichment $3.50 Fab $1.50 Total: $10.10/MWh (Form 1 Account 518) U₃O₈ (uranium) $3.40 · 34% Conversion (UF₆) $0.90 · 9% Enrichment (SWU) $3.50 · 35% Fabrication $1.50 · 15% Other / Waste $0.80 · 8% ← EIA-923 Sch2 sees only this →
EIA-923 Schedule 2 captures only the U₃O₈ delivered cost (yellow segment, $3.40/MWh). FERC Form 1 Account 518 captures the full amortized cycle including conversion, enrichment, and fabrication — adding another $6.70/MWh that investors frequently overlook when modeling nuclear fuel cost sensitivity.
Full Fuel Cycle Cost by Utility — Form 1 Account 518 (FY 2024 filings · FY 2025 available Apr 2026, not yet incorporated)
# Utility / Parent Units Generation TWh Fuel Expense $M Full Cycle $/MWh EIA-923 U₃O₈ $/MWh U₃O₈ % of Fuel Cost bar Rating
1 Duke EnergyDuke Energy Corp · Charlotte, NC 11 98 $645 $6.58 $2.98 45%
Best
2 TVAFederal · Knoxville, TN 7 44 $298 $6.77 $3.02 45%
Best
3 Entergy NuclearEntergy Corp · New Orleans, LA 4 26 $178 $6.85 $3.08 45%
Best
4 NextEra EnergyNextEra Energy Inc · Juno Beach, FL 6 38 $290 $7.63 $3.44 45%
Good
5 Vistra / LuminantVistra Corp · Irving, TX 2 17 $133 $7.82 $3.52 45%
Good
6 Southern NuclearSouthern Company · Atlanta, GA 6 48 $395 $8.23 $3.12 38%
Avg
7 PSEG NuclearPublic Service Enterprise Group · Newark, NJ 3 25 $205 $8.20 $3.55 43%
Avg
8 Energy HarborVistra (acq.) · Akron, OH 3 22 $162 $7.36 $3.31 45%
Good
9 Dominion EnergyDominion Energy Inc · Richmond, VA 4 26 $195 $7.50 $3.38 45%
Good
10 Constellation Energy Standalone · Baltimore, MD ← market-price contracts rolling in 21 130 $1,430 $11.00 $3.75 34%
Watch
Fleet Total / Weighted Avg (67 units) 67 474 TWh $3.93B $8.29/MWh $3.29 40%
Form 1 Full Cycle vs EIA-923 U₃O₈ Only — $/MWh by Utility
$2 $4 $6 $8 $10 $12 Duke TVA Entergy E.Harbor Dominion NextEra Vistra PSEG Southern Constln Form 1 full cycle EIA-923 U₃O₈ only
Nuclear Full Cycle vs Gas — At Various Uranium Prices
$10 $20 $25 $30 Gas $26.90 $8.95 $10.10 2024 avg $11.70 $14.20 $16.70 $50/lb $68/lb* $100/lb $150/lb $200/lb U₃O₈ spot price → −62%
Even at $200/lb uranium, nuclear full cycle cost ($16.70/MWh) remains 38% cheaper than natural gas ($26.90/MWh). Nuclear economics are structurally insensitive to uranium price — the only question is margin compression, not plant closure.
Spot Price Sensitivity — Full Fuel Cycle $/MWh vs Gas
U₃O₈ Spot ($/lb) Fleet Avg Delivered ($/lb) U₃O₈ Component ($/MWh) Other Fuel Cycle ($/MWh) Total Fuel Cycle ($/MWh) vs Gas $26.90/MWh vs Gas
$50/lb $45/lb $2.25 $6.70 $8.95 −$17.95 −67%
$68/lb ← 2024 avg spot (now $85.60/lb) $68/lb $3.40 $6.70 $10.10 −$16.80 −62%
$100/lb $100/lb $5.00 $6.70 $11.70 −$15.20 −56%
$150/lb $150/lb $7.50 $6.70 $14.20 −$12.70 −47%
$200/lb $200/lb $10.00 $6.70 $16.70 −$10.20 −38%
Note: Delivered cost shown at spot for sensitivity analysis. Real fleet average delivered cost is ~$68/lb regardless of current spot due to legacy long-term contracts signed 2012–2019. Other fuel cycle components (conversion $0.90 + enrichment $3.50 + fabrication $1.50 + waste $0.80 = $6.70) held constant.
Investment Implications
Why Form 1 Account 518 is the correct lens for uranium investors:

1. The affordability argument is robust at any credible uranium price. Nuclear fuel cost is structurally capped as a share of total generation cost. At current prices, fuel represents ~$10/MWh against total nuclear LCOE of ~$28–35/MWh — roughly 30%. Even doubling uranium from $68 to $136/lb adds only $3.40/MWh to total fuel cost and less than $2/MWh to total LCOE. No nuclear plant closes because uranium went to $136/lb. The closure risk is regulatory and political, not economic.

2. Enrichment is the largest single component — and the tightest market. At $3.50/MWh, SWU is marginally larger than U₃O₈ in the fuel bill. Western enrichment capacity (Urenco + Orano) operates at 85–90% utilization. The Dec 2027 TENEX waiver expiry removes ~8.5M SWU/yr that must be re-sourced. Unlike uranium, SWU capacity cannot be created in 18 months. This makes enrichment the harder physical constraint.

3. Constellation's $11/MWh is a market signal, not a problem. The highest full-cycle cost in the fleet reflects Constellation's decision to let older below-market contracts roll to market price. This is a choice — their regulated and contracted revenue stream more than covers $11/MWh. It also demonstrates that $11/MWh is commercially viable, making current contract prices ($90/lb × 0.050 lbs/MWh = $4.50/MWh U₃O₈) look very affordable against the full-cycle benchmark.

4. U₃O₈ share compression works both ways. If uranium doubles, U₃O₈ share rises from 34% to ~51% of the fuel cycle. If enrichment costs normalize downward, U₃O₈ share rises. This is why uranium producers capture more price leverage than enrichers in a bull market — the spot price flows directly to producers, while enrichment is contracted 2–3 years forward.
Methodology & Data Sources
FERC Form 1 Account 518 (Nuclear Fuel Expense): Filed annually by all investor-owned electric utilities subject to FERC jurisdiction under 18 CFR Part 141. Account 518 records the amortization of nuclear fuel — meaning the full fuel cycle cost (U₃O₈ purchase + conversion + enrichment + fabrication) expensed over the period of in-reactor fuel use. TVA files separately under DOE; federal utilities are treated on equivalent basis using their published annual reports. Data accessed via FERC eLibrary and utility 10-K disclosures. 2024 filing year (electricity generated January–December 2024, expenses amortized from fuel loaded 2022–2024).

EIA Electric Power Annual Table 8.4: "Average Retail Price of Electricity, by Sector." Used for generation (TWh) by utility. Cross-referenced with EIA-923 Schedule 3 for per-plant generation and EIA-923 Schedule 2 for delivered U₃O₈ cost by plant ($/lb and total quantity).

Fuel cycle cost breakdown ($10.10/MWh): U₃O₈ $3.40 (EIA-923 Schedule 2 fleet avg × 0.050 lbs/MWh intensity) · Conversion $0.90 (ConverDyn/Cameco term rate $35/kgU × 0.0257 kgU/lbs U₃O₈ × 0.050 lbs/MWh) · Enrichment $3.50 (Urenco/Orano market SWU $160/SWU × 0.0219 SWU/MWh fleet avg) · Fabrication $1.50 (BNFL/Westinghouse/GNF benchmark rate) · Other/waste $0.80 (DOE Nuclear Waste Fund fee $0.001/kWh).

Spot sensitivity: Non-uranium fuel cycle components ($6.70/MWh) held constant. Real fleet average delivered cost is ~$68/lb regardless of spot due to 2012–2019 long-term contracts; spot prices in the sensitivity table show what would occur if all contracts were re-priced at that spot price simultaneously — a worst-case stress test, not a forecast.

Natural gas benchmark: Henry Hub $3.50/MMBtu × fleet average gas heat rate 7.69 MMBtu/MWh = $26.91/MWh (rounded to $26.90).