1. (a) A decommissioning and site restoration plan for site restoration in the event the facility cannot be completed or after end of the useful life of the facility (to be identified) which shall, at a minimum, address the following:

   1. (1) safety and the removal of hazardous conditions;
   2. (2) environmental impacts;
   3. (3) aesthetics;
   4. (4) recycling;
   5. (5) potential future uses for the site;
   6. (6) funding; and
   7. (7) schedule.
2. (b) For facilities to be located on lands owned by others, a description of all site restoration, decommissioning and security agreements between the applicant and landowner, municipality, or other entity, including provisions for turbines, foundations, and electrical collection, transmission, and interconnection facilities.
3. (c) A gross and net decommissioning and site restoration estimate, the latter including projected salvage value (including reference to the salvage value data source), with line items (and associated dollar amounts) for decommissioning of all facility components removed four feet below grade in agricultural land and three feet below grade in non-agricultural land and removal and restoration of access road locations, where appropriate, based on the facility layout. The gross cost estimates shall include a 15 percent contingency cost based on the overall decommissioning and site restoration estimate. The net amount shall be allocated between cities, towns, or villages based on the estimated cost associated with the removal and restoration of the facilities located in each city, town, or village.

Exhibit 23 shall contain: