{
  "reviewedAt": "2026-09-17",
  "concepts": [
    {
      "id": "cost-boundaries",
      "statement": "Generation cost, storage cost, market value, owner cash flow and the customer bill answer different questions.",
      "sources": [
        "eia-lcoe-method-2026",
        "iea-gec-method-2025"
      ]
    },
    {
      "id": "lfscoe-scope",
      "statement": "The inspected 2021 LFSCOE baseline tests restricted technology sets plus storage. Its mixed and 95%-annual-energy variants are material qualifications. A Swiss portfolio comparison needs the actual allowed mix and a common reliability requirement.",
      "sources": [
        "idel-2021-author-preprint",
        "matsuo-2022-publisher-pdf"
      ]
    },
    {
      "id": "double-counting",
      "statement": "Charging energy, construction finance, fund contributions and reserve service payments require consistent accounting boundaries. Transfers change payers and can alter finance; they do not automatically eliminate underlying resource expenditure.",
      "sources": [
        "cost-chapter-calculations"
      ]
    },
    {
      "id": "extension-decision",
      "statement": "Continuing an existing plant and building a new one are distinct investments. The extension results are conditional study scenarios, not authorizations.",
      "sources": [
        "bfe-lto-2026-background"
      ]
    }
  ]
}