Hi Frank,
The cost categories in SAM are at a high-level, so do not explicitly show detailed costs for items like safety valves. The documents on the
CSP Cost Data page
of the SAM website, which it sounds like you've seen, discuss costs in the context of NREL studies of different kinds of CSP systems. As is mentioned on that page, SAM's default costs are intended as a starting point for your analysis, rather than as a reference for cost data.
The "power plant" and "balance of plant" categories on the System Costs page make it possible to compare costs for indirect salt and direct steam systems: Both of those systems would have the same power plant cost, but have different balance of plant costs to account for the additional cost of a heat exchanger for the indirect system. You could use a similar approach to account for safety valve costs.
Best regards,
Paul.