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TeachMeFinance.com - explain Reconstructed Source Reconstructed Source -- Facility in which components are replaced to such an extent that the fixed capital cost of the new components exceeds 50 percent of the capital cost of constructing a comparable brand-new facility. New-source performance standards may be applied to sources reconstructed after the proposal of the standard if it is technologically and economically feasible to meet the standards. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.