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    MOLYBDENUM RECOVERY FROM TWO TYPES OFDIRECT CATALYTIC COAL LIQUEFACTION PROCESSES

    R. A. Ference and R. F. SebenikClimax Molybdenum Company of MichiganA S u b s i d i a r y o f AMAX, Inc .P .O . Box 1568

    Ann Ar bo r, Mich iga n 48106

    INTRODUCTION

    Molybdenum-conta in ing ca ta lys ts a r e w i de ly u s ed i n t h e p e t ro l eu m r e f i n i n g i n d u s t r yf o r mi ld hydrogena t ion and removal of he te roa toms such as n i t r oge n , oxyge n , a nds u l f u r , as well as metals l i k e n i c k e l a nd vanad ium.i s b e i n g ex t en d ed t o u p gr ad i ng o f p e tr o le u m s u b s t i t u t e s s u c h as s ha le o i l , t a r sands ,an d c o a l l i q u i d s . But molybdenum c a t a l y s t s a l s o p l a y a n i m po r t an t r o l e i n s e v e r a ld i r e c t c o a l l i q u e fa c t i o n p r o c es s es .I n one type of l i q u e f a c t i o n o p e r a t i o n , a convent iona l pe t ro leum- type COMO/AI,O, o rNiMo/AlzOs c a t a l ys t c a n be used f o r r e hydroge na t ion o f t h e r e c yc l e so lve n t stream.I n two-stage c o al l i q u e f a c t i o n p r o ce s se s , t h e i n i t i a l l i q u e f a c t i o n s t e p u se s o n lyna tu r a l c om ponen ts o f t he c oa l a s h a s c a t a l y s t s , b u t t h e s ec on d s t a g e e mp lo ys aCoMo/Alz03 ca t al y st f o r upgradin g.A t h i r d t y pe of o p e r a t i o n u t i l i z e s a CoMo/AlzOS c a t a l y s t i n t h e l i q u e f a c t i o n r e a c t o r .F r e s h c a t a l y s t c an b e ad de d t o t h e t o p o f t h e r e a c t o r w h i l e s p e n t c a t a l y s t c an b ewithd rawn From t h e botto m. Here, t h e c a t a l y s t i s i n d i r e c t c o n ta c t w i t h t h e c oa l .I n a f o u r t h v a r i a t i o n , a molybdenum compound i s d i s p e r s e d i n t h e c o al - o i l f e eds l u r r y .r e c y c l e d w i t h s o l v e n t w h i l e t h e re m ai n de r g o e s a l o n g w i t h t h e l i q u i d p r o d u c t streaman d t h e n w i th t h e r e s i d u e i n t o a g a s i f i e r i n t h e h yd ro ge n p l a n t . E v en t ua l ly , t h eMo i s d i sc ha r ge d f r om the p la n t a s a component of th e co al ash. Here a g a i n , t h emolybdenum catalyst i s i n d i r e c t c o n t a c t w i t h t h e c o a l a lt ho ug h n o r e f r a c t o r ys u p p o r t i s employed.C oa l l i q u e f a c t i o n p r o c e s s e s c an consume l a r g e q u a n t i t i e s o f c a t a l y s t . F or ex am pl e,an H-Coal-type pl an t pr oc es si ng 20,000 t o n s o f c o a l a d a y and u s i n g c a t a l y s t a t ar a t e of 1 . 5 l b / t o n o f c o a l w ou ld r e q u i r e a b o ut 1 0 MM pounds of CoMo/AlZ03 a y e a r o na once- through bas is . Whi le r e ge ne r a t ion a nd improved u t i l i z a t i o n r a t e s mightr e du c e t h i s amount s u b s t a n t i a l l y , t h e demand f o r f r e s h c a t a l y s t would s t i l l b es i z a b l e .

    This hydroprocess ing technology

    C ar r ie d t hr ou gh t h e l i q u e f a c t i o n r e a c t o r , a p o r t i o n of t h e molybdenum i s

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    MOLYBDENUM RECOVERY PROCESSESThe i nv es t ig at i o n of molybdenum rec ov er y methods w a s l i m i t e d t o two t y p e s o fc a t a l y s t s y s t e m s , one i n which CoMo/A1203 w a s i n d i r e c t c o nt a ct wi t h c o a l i n t h el i q u e f a c t i o n r e a c t o r a nd o n e t h a t e mp lo yed a molybdenum compound dis pe rs ed i n t hec o a l - o i l f ee d s l u r r y . T h i s w or k h a s b e en c a r r i e d o u t o n a l a b o r a t o r y s c a l e o n lya nd h a s n o t b ee n e v a l u a t e d i n p i l o t p l a n t e q u ip m en t .C O M O / A ~ ~ O ,C a t a l y s tLa bor a tor y s t ud ie s be ga n wi th "as r e c e i v e d " s p e n t C OMO / A ~ . O ~pe tro leum hydrodesul -f u r i z a t i o n (HDS) c a t a l y s t t h a t c o n t ai n e d s u b s t a n t i a l q u a n t i t i e s o f s u l f u r , co ke ,and heavy hydrocarbons.p i l o t u n i t ha s r e c e n t l y bee n ob t a i n ed a nd i s c u r r e n t l y b e i n g t e s t e d t o d e te rm in et h e e f f e c t s of co a l a sh components such a s Fe , Ca, T i , and S i on Mo recovery .F i g u r e 1 shows a sc he m a ti c f low d ia g ra m f o r the p r oc e ss . The c he m is t ry invo lve d i sn o t u n i qu e t o t h i s o p e r a t i o n , h av i ng b e en r e p o r t e d i n n umerou s s c i e n t i f i c p u b l ic a-t i o n s a n d p a t e n t s .The s p e n t c o a l l i q u ef a c t i o n c a t a l y s t i s f i r s t g round t o a ppr ox ima te ly -100 meshp a r t i c l e s i z e t o f a c i l i t a t e ga s- so li d c o n t a c t i n s ub se qu en t s t e p s . Then t h e p ul -v e r i z e d m a t e r i a l i s r o a st e d i n a i r a t 600 C i n a d i r e c t f i r e d r o t a r y k i l n o r f l u i db ed c a l c i n e r t o remove ca r bo n a nd s u l f u r d e p o s i t s . T he c a l c i n e d m a t e r i a l i s mixedwit h soda ash (NaZCO,) t o ob ta in in t i ma te conta c t . This probably can be done wi th-o u t c o o l i ng as t h e m a t e r i a l l e a v e s t h e A i r Roa ste r. The NazC03-calcine mix i s thenr o a s t e d a g a i n i n a i r a t 750 C i n a s ec on d r o t a r y k i l n o r f l u i d c a l c i n e r t o c on ve rtmolybdenum o x i d e (MOO,) t o NaZMoO,.

    A sample of CoMo/AlZ03 c a t a l y s t f rom a c o a l l i q u e f a c t i o n

    Moo3 + NazCO, -+ NaZMoOl. + COz+ I ?The N a z C 0 3 Roaste r produc t i s wate r leached a t 100 C i n a co n ti n uo u s s t i r r e d t a n kr e a c to r ve sse l t o so lu b i l i z e t h e molybdenum. I ns o lu b l e Co-Alz03 r e s id ue a nd theNa2MoOb solution are r e a d i l y s e p ar a t ed by f i l t r a t i o n . The f i l t e r cak e, a f t e rwashing, i s r e ad y f o r c o b a l t r e c o v er y .The f i l t r a t e i s t r a n s f e rr e d t o a Mo r ec o ve ry c i r c u i t a nd t r e a t e d w i t h c a lc iu mc h l o r i d e o r l i m e a t a mbie nt t e m pe r a t u r e t o p r e c ip i t a t e c a l c ium m olybdate which i sf i l t e r e d , wa sh ed , an d d r i e d .

    NazMoOb + CaC12/Ca(OH), -+ CaMo0,J. + 2NaC1/2NaOHThe f i l t r a t e f rom t h e Mo P r e c i p i t a t i o n Tank w i l l p r ob a bl y r e q u i r e n e u t r a l i z a t i o nb e f o r e d i s c h ar g e as a waste s o l u t i o n .Labora tory sca le e x pe r im e nt s w i t h t h i s p r o c e s s i n g scheme h av e r e s u l t e d i nmolybdenum recoveries between 90 and 95% wi th no c o ba l t c on ta m ina t ion .C a p i t a l a nd o p e r a t i n g c o s t e s t i m a t e s f o r t h e p r o c e s s a re shown i n Table I .c o s t s a re "order of magni tude" o r "pre l iminary" which im pl ie s - +30%.a s su m pt i on s us e d i n t h i s est imate a r e :

    A l lThe des ig n

    1. S p e n t c a t a l y s t i s ob ta ine d f r om a 20,000 TPD o r 50,000 TPD c o a l li qu e-f a c t i on p la n t c onsuming 1 .5 l b s of CoMo/Al,Os ca ta l ys t pe r ton of co al .

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    2 . The compos i t ion o f th e sp en t ca ta ly s t was 10% Mo, 2.5% Co , 10% s ,10% C , w i t h t h e b a l a n ce A 1 2 0 3 .

    3. The p l a n t o p e ra t e s 330 d ay s / y ea r , 24 h o u rs /d ay .4 . Mo reco v ery i s 95% i n t h e s p e nt c a t a l y s t p l a n t .5. No c o s t i s a p p li e d t o t h e s p en t c a t a l y s t .6. No c r e d i t i s t ak en f o r Co-A1203 n o r a r e c o s t s f o r t h e i r s e p a r a t i o n7.

    8.

    charged to Mo recovery .Raw m a te r i a l c o s t s a r e t h o s e p u b l i s h e d i n C hem ica l M ark e ti n g R epo r t e r ,March I , 1982.C a p i t a l c o s t s a re based on March 1982 estimates u s i n g a ChemicalEng ineer ing Index o f 330 .

    The t y p e an d s i ze o f a l l equ ip men t were ch os en u s in g no rm a l en g in ee r i n g e s t im a t in gprocedures based on t h e s m a l l s c a l e l a b tes ts . S e v e r a l less c o n v e n t i o n a l a l t e r n a -t i v e eq uipm en t t y p es may be s u i t a b l e a t s i g n i f i c a n t c a p i t a l econom ies. I n a d d i t i o n ,no at tempt w a s made t o opt im ize r a w mater ia l o r u t i l i t y c o n su m pt i on s , w h ic h w ou lda l s o b e amenabl e t o eco n o m iza t i on . E v en tu a l l y a l l equ ip men t s i ze s , raw m a t e r i a l s ,and u t i l i t y con su m pt io ns mu st b e con f i rm ed by p i l o t sca le t e s t s .The c o s t e s t i m a t e s show t h a t m an u fa c tu r in g c o s t s , e s p e c i a l l y l a b o r a nd a s s o c i a t e do v e rh ead s , are v e r y s e n s i t i v e t o p l a n t c a p a c i t y i n t h e 2 0, 00 0 TPD t o 5 0 ,0 0 0 TPDc o a l f e e d r an ge . T h i s s u g g e s t s t h a t a l a r g e , c e n t r a l l y - l o c a t e d c a t a l y s t p r o c es s in gp l a n t s e r v i c i n g s e v e r a l c o a l l i q ue f a c t i o n f a c i l i t i e s would r e s u l t i n t h e l ow es tmolybdenum recovery costs.T he t o t a l o p e ra t i n g c o s t o f $ 3. 29 /1 b Mo feed s hown i n T abl e I d o es n o t i n c l u d e t h eco st t o make-up th e 5%Mo l o s s e s i n t h e p r o c e s s . I n a d d i t i o n , t h e Mo i s r eco v e redfrom th e s pen t c a t a l y s t a s CaMoOz which i s n o t a s u i t a b l e f e ed f o r c a t a l y s t pr ep ar a-t i o n b u t i s a n a c c e p t a bl e m a t e r i a l f o r m e t a l l u r g i c a l u s e. A more expens ivemolybdenum compound, a h i g h p u r i t y o x i d e , i s r e q u i r e d f o r c a t a l y s t m a nu fa ct ur e.Consequen t ly , a c o s t p e n a l t y i s a l s o i n c u r r e d f o r t h e re d uc e d v a l u e o f t h e r e c ov e r e dMo. The Mo recovere d a s CaMoO, ( 95 % o f t h e s t a r t i n g p a t e r i a l ) h a s a v a l u e e q ui v a-l e n t t o a t ech n i c a l g rad e o x id e ($8 .6 2/1b Mo) and t hu s c r e d i t s t h e o p e r a t i n g c o s twi th $ 8 . 1 9 / l b Mo f eed . The rep lace men t Mo as a pu re ox id e ($9.58/ 1b Mo) adds$9.58 /1b Mo f e ed t o t h e o p e r a t i n g c o s t . T h i s r e s u l t s i n a n e t a d d i t i o n a l c o s t of$ 1 . 39 / l b Mo f e e d , a n d r a i s e s t h e n e t o p e r a t i n g c o s t t o $4 .6 8/ 1b Mo fee d . Even wi tha 100% Mo r ec ov er y, t h e c u r r e n t Mo p r i c i n g s t r u c t u r e r e s u l t s i n a c o s t p e n a l t y o f$ 0 . 96 / l b Mo f e e d .Based on l a b o r a t o r y d a t a , t h e p r o c es s a p p e a r s t o b e t e c h n i c a l l y f e a s i b l e b u t n e ed sm ore d e f i n i t i o n o n t h e e f f e c t s of c o a l a s h co n t am i n a ti o n on Mo r e c o ve r y . Thee co no mi cs a l s o l o o k p ro m is i ng w i t h t h e p o t e n t i a l f o r i m pr ov em en t v i a a l t e r n a t etechno logy .Dispersed Molybdenum CatalystWhen a molybdenum compound i s d i sp e r se d i n t h e c o a l - o i l f ee d s l u r r y , a d i f f e r e n t t ypeof recovery p roc ess can be used . Ul t imate ly , Mo i s r e j e c t e d f rom t h e l i q u e f a c t i o np l a n t as a co mpo nent o f t h e co a l a s h . Howeve r, a f t e r p a s s in g t h rou g h t h e l i q u e -f a c t i o n r e a c t o r a nd p r od u ct s e p a r a t o r s , t h e Mo c a t a l y s t , a l on g w i t h un r ea c te d c o a l ,cha r , re s i du a l hydrocarbons , and the ash may be fed to a p a r t i a l o x i da t io n g a s i f i e ri n a h yd rog en p l an t . M olyb denu m-co nt aining co a l a s h t h a t h a s b een s u b j ec t ed t og a s i f i c a t i o n c o n d i t i o n s h a s n o t been a v a i l a b l e i n q u a n t i t i e s s u f f i c i e n t f o r a de qu at et e s t i n g . C o ns e qu e nt l y, s y n t h e t i c m i x tu r e s o f c o a l a s h f ro m a g a s i f i c a t i o n u n i t andMo m eta l powder h av e b een u sed i n ev a l u a t i n g t h e Mo reco v e ry p ro ces s . The co a l a sh -Mo m eta l b l en d w a s f u s e d t o i n s u r e i n t i m a t e c o n t a c t o f t h e co mp on en ts . A f t e r c o o l in g ,t h e s o l i d m e l t s were ground t o approximate ly -100 mesh and mixed wit h soda a sh(Na2C03).

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    A s shown i n t he schemat ic f l ow d iagram fo r t he p ro cess (F igure 2 ) , th e Mo-ash-Na2C 0 . mixture i s r oa st ed i n a i r a t 700 C i n a d i r e c t f i r e d r o t a r y k i l n o r f l u idb ed ca l c in e r . T he re i s no need t o a i r r o a s t t h e a s h b e f or e a d d i t i o n o f Na 2 C 0 ,because the d e l e t e r i o u s s u l fu r an d ca rbo n im p u r i t i e s h ave a l r ead y b een removed i nt h e g a s i f i e r .The roas ted mix tu re i s s l u r r i e d w i t h w at er a t 100 C t o ex t r a c t Na2MoOb. The ashr e s i d u e i s t h e n was hed, d r i e d and d i s ca rd e d . The f i l t r a t e and was h l i q u o r co n ta in -ing dissolved NazMoO4 and excess Na zC03 a r e mixed and ammonia a dded t o a n NH3/Mor a t i o of 1 / 1- 2/ 1. Then s u l f u r i c a c i d i s added t o t h e ammoniaca l so l u t io n , main-ta ine d a t 80-100 C, u n t i l an ammonium polymolybdate i s p r e c i p i t a t e d a t a pH of1. 0- 3.0. F i n a l l y , t h e p r e c i p i t a t e i s f i l t e r e d and dr ie d. The ammonium polymolyb-d a t e i s q u i t e s u i t a b l e f o r r e c yc l e d i r e c t l y i n t o t h e c oa l - oi l f ee d s l u rr y o f a coall i q u e f a ct i o n p r oc e ss e i t h e r as a s o l i d o r d i s so l ve d i n a d i l u t e ammonia s o l u t i o n .C om ple te c a p i t a l a nd o p e r a t i n g c o s t es t ima tes f o r t h i s p r oc es s are shown i n Table 11.Again, a l l co s t s a r e t 3 0 %. The d es ig n a s su m pt io ns us ed i n t h i s est imate a r e :

    1. The ash res idue i s obta ined f rom a c o a l l i q u e f a c t i o n p l a n t p r o c es s i ng2 . The a s h r e s id u e co n t a i n s 2% Mo.3. The p l an t o p e ra t e s 3 30 d ay s /y ea r , 24 h o u r sfd ay .4 . Molybdenum recove ry from th e ash re s i du e i s 95%.5 . Raw m at e r i a l c o s t s a r e thos e pub l i shed i n Chemical Market ing Repor te r ,6.

    20,000 TPD of co al wi th a n as h con te nt of 10%.

    March 1, 1982.C a p i t a l c o s t 3 a re based on March 1982 es t i ma te s us in g a ChemicalEnginee ring Index of 330.

    No a t te m pt w a s made t o o p t im ize r a w mater ia l o r u t i l i t y c on su mp ti on s. A ls o, lessco n v ent i o n a l a l t e rn a t i v e eq uipm en t t y p es may b e s u i t ab l e a t s i g n i f i c a n t c a p i t a leco no mies . B as ed o n l ab o ra to r y s c a l e exp e r im en ta t i on , t h e p ro ces s ap p ea r s t o b et ec h n i ca l l y f e a s ib l e . However, i t must be remembered t ha t t e s t samples were mix-t u r e s o f c o a l a s h and Mo m e t a l powder.g a s i f i e r becomes a v a i l a b l e , t e c h n i c a l f e a s i b i l i t y o f t h e pr o ce s s w i l l n o t b ea s s u r e d .Economic a n a l y s i s ( Ta b le 1 1 ) sh ow s t h i s Mo r e c ov e r y p r o c e s s t o b e a t t r a c t i v e , e ve nw i th h ig h c a p i t a l c o s t s of $31 MM compared t o t he $11.2 MM c a p i t a l c o s t s f o r a ni d e n t i c a l l y - s i z e d c o a l l i q u e f a c t i o n p l a n t u s i n g CoMo/A1203 c a t a l y s t ( Ta b le I ) . Thed i f f e r e n c e i s r e l a t e d t o t h e l a r g e vo lum e o f a s h t h a t mu st b e p r o c es s ed . Forexamp le , a 2 0 ,0 00 TPD l i q u e fa c t i o n p l a n t p ro ces s in g co a l w i th 1 0 % as h co n t en t w i l lg e n e r a t e 2000 TPD of Mo-containing as h ve rs us o nly 15 TPD of CoMo/A1203 s p e n tc a t a l y s t f rom t h e f i r s t p r o ce s s . I n f a c t , t h e m as si ve q u a n t i t i e s of a s h g e ne r at e ds e t t h e s i z e o f t h e Mo r e c ov e r y p l a n t i nd ep e nd en t o f t h e amount o f Mo i n t h e a s h .Si nce t h e con ce ntr at ion of Mo may vary from 0.25% up t o about 8%, t h e t o t a l amounto f molybdenum i s s m a l l compared t o t h e amount o f ash . Ther efo r e , equipment s iz e sa r e e s s e nt i a l l y t h e same f o r a l l co nc en tr at io ns of Mo. Fig ure 3 shows th e manu-f a c t u r i ng c o s t s f o r a p l a n t r e c o v e r i n g Mo f ro m t h e a s h a s a f u n c t i o n of t he i n i t i a lmolybdenum con ce ntr at i on. Param etric cur ves are shown f o r molybdenum y i e l d as w e l las o n e c a s e f o r a 50,000 TPD c o a l pl a n t .A t any g iv en Mo c o n c e n t ra t i o n i n t h e a s h , t h e r e i s only a s m a l l e f f e c t of r ec ov e ryy i e l d o n t h e u n i t c o s t o f r e co ve r y. B ut t h i s d oe s n o t t a k e i n t o a c co un t t h e c o s to f make-up m a t e r i a l .20,000 TPD t o 50,000 TPD sc al e s. However, pr oc es s c os t s a re v e r y s e n s i t i v e t o Mol e v e l s i n t he a s h and a re p r o b a b l y p r o h i b i t i v e a t molybdenum l e v e l s much below 1% .

    Un t i l M o-co nt aining a s h r e s id u e f ro m a

    Recovery costs a r e n o t s e n s i t i v e t o p l a nt c a p ac i t y a t

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    SUMMARYMolybdenum recovery from co al l iq ue fa ct io n p roc ess es employing CoMo/AlzOj c a t a l y s t sa p pe ar s t o be b o t h t e c h n i c a l l y f e a s i b l e and e co n om i ca l ly a t t r a c t i v e . C o s t s wouldb e minimized i f o ne c a t a l y s t r e c ov e ry p l a n t s e r v i ce d s e v e r a l l i q u e f a c t i o n f a c i l i t i e s .The s i tua t ion i s ve r y d i f f e r e n t w i th l iq ue f a c t ion p r oc e sse s e m ploy ing d i spe r se d Moc a t a l y s t s . I n t h i s c a s e , r e co v e ry c o s t s show l i t t l e s e n s i t i v i t y t o p la nt s i z eabove 20,000 TPD c o a l f e e d b e ca u se o f t h e l a r g e q u a n t i t i e s o f a s h t h a t must b eprocessed . The recove ry technology appears fe as ib le bu t the economics a r e veryS e n s i t i v e t o Mo l e v e l s i n t h e a s h r es i d ue .

    CoOlA1,O. cauoo.s p e n t Catalyst

    FIGURE 1 : Process Flow Sheet for t h e Recovery of Molybdenumfrom a Spent CoUo/Al,O, Coal Liquefaerlon Catalyst

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    LEACH TlWK F I L T E R F I L T E R

    APM

    Aoawnlum Polymolybdate

    10.00-8.00-

    6.00.5.00-

    4.00-

    3.00-

    2.00.E ^4 -.3

    u _ *m sZ5 0

    2, k 1.50-

    8" 1.00-0.80.

    FIGURE 2 : Process Flow Sheet for Cbe Recovery of Nolybdenum from aResldue As11 from a C o d Llqucfrctlon Plant

    - I I I I I 1 I20.000 TPD

    0.601 I 1 , I I I I 10 1 2 3 4 5 6 1

    I Ho on Reeidue Ash

    FICURE 3: Uenufacturing Co s t s for B Process LO Recover Nolybdenumfrom a Resldue Ash from a Coal Liquefaction Plant

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    TABLE I . Capi t al and Manuf act ur i ng Cost s For a Pr ocess t o Recover Mof r om a Spent CoMoi Al z03 Cat al yst f or Coal L i quef act i onBasi s: 1. 5 l b s cat al ys t / t on coal , 95% Recover yCat al yst Composi t i on: 10%Mo, 2.5% Co, 10% S, 10%C, bal A1203

    Coal L i quef act i on Pl ant Capaci t y 20,000 TPD 50,000 TPDMo Pl ant Capi t al Cost $11. 18 MM $13.87 MMManuf act ur i ng Cost s, $/ l b Mo i n Feed

    Raw Mat er i al sUt i l i t i esLaborMai nt enanceOper at i ng Suppl i esPayr ol l Over headI ndi r ect Cost sFi xed Cost s - t axes, i nsur ance- depr eci at i on

    $0.29 $0.290.12 0.121.96 0.780.68 0.340.17 0.080.92 0.391.32 0.560.34 0.171.13 0.56- -Tot al $6.93 $3.29

    1.39$8.32 $4.68

    -o Make- up and Penal t y Cost s 1.39TABLE 11. Capi t al and Manuf act ur i ng Cost s f or a Pr ocess t o Recover Mof r om a Resi due Ash f r oma Coal L i quef act i on Pl ant

    Basi s: 20,000 TPD coal pl ant10%ash i n coal2% Mo i n ash95% Mo r ecover y

    Mo Pl ant Capi t al Cost : $31 MMManuf act ur i ng Cost s, $/ l b Mo i n Feed

    Raw Mat er i al s $1.19Ut i l i t i es 0.83Labor 0.07Mai nt enance 0.07Payr ol l Over head 0. 05I ndi r ect Cost s 0.07Fi xed Cost s - t axes i nsurance 0.03

    - depr eci at i on 0.12Tot al $2.45

    Mo Make- up Cost s -.48$2.93

    Oper at i ng Suppl i es 0.02

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