Paragraph 345.4.2(b) in B31.3 - 2008 has changed a little here.
It now reads -
"(b) when the design temperature is greater than the test temperature, the minimum test pressure, at the point under consideration, shall be calculated by eq. (24). When the piping system contains more than one material or more than one design temperature, eq. (24) shall be used for every combination, excluding pipe supporting elements and bolting, and the maximum calculated value of P-sub-T is the minimum test gage pressure.
P-sub-T = 1.5*P*R-sub-r (24)
where
P = internal design gage pressure
P-sub-T = minimum test gage pressure
R-sub-r = ratio of ST/S for pipe or components without established ratings, but shall not exceed 6.5
R-sub-r = ratio of the component pressure rating at the test temperature to the component pressure rating at the component design temperature for components with established ratings, but shall not exceed 6.5
S = allowable stress value at component design
temperature (see Table A-1)
S-sub-T = allowable stress value at test temperature"
Notice that line "at the point under consideration".
I think you should be able to make better sense out of the complete 2008 text.
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Dave Diehl