There is concern about the potential cost to decommission nuclear power plants and the implications of competition within the electricity industry. This report determines if (1) there is adequate assurance that the Nuclear Regulatory Commission's (NRC) licensees are accumulating sufficient funds for decommissioning, and (2) NRC is adequately addressing the effects of electricity deregulation on the funds that will eventually be needed for decommissioning. This report reviews the adequacy of electric utilities' efforts to accumulate funds to eventually decommission their nuclear power plants after the plants have been permanently shut down.