Reconstruction
Reconstruction means rebuilding a municipal waste combustion unit and meeting two criteria:
(1) The reconstruction begins on or after June 6, 2001.
(2) The cumulative cost of the construction over the life of the unit exceeds 50 percent of the original cost of building and installing the municipal waste combustion unit (not including land) updated to current costs (current dollars). To determine what systems are within the boundary of the municipal waste combustion unit used to calculate these costs, see the definition of “municipal waste combustion unit” in this section.