Held for Future Use, the transfer shall be recorded by transferring the book cost thereof from the one account, department, or location to the other, and likewise any related amounts carried in Account 100:5, Gas Plant Acquisition Adjustments, in the depreciation reserve, and other accounts shall be transferred in accordance with the segregation of such reserves and other accounts.

NOTE: Amounts included in Account 250:3, Reserve for Abandoned Leases, shall not be related to a particular lease and, therefore, shall not be transferred under the provisions of this instruction.

§201.3-15 Common utility plant. (a) If the utility is engaged in more than one utility service, such as electric, gas, and street railway, and any of its utility plant is used in common for several utility services or for other purposes to such an extent and in such manner that it is impracticable to segregate it by utility services currently in the accounts, such property may, but only with the approval of the Commission, be designated and classified as "Common Utility Plant."

(b) Utility plant designated as common utility plant shall be classified according to the detailed utility plant accounts appropriate for the property.

(c) The utility shall be prepared to show at any time and to report to the Commission annually, or more frequently if required, and by utility plant accounts (301 to 392), the following: (1) The book cost of common utility plant, (2) the allocation of such cost to the respective departments using the common utility plant, and (3) the basis of the allocation.

(d) The depreciation, amortization, and depletion reserves of the utility shall be so segregated as to show the amount of each reserve applicable to the property classified as common utility plant.

(e) The expenses of operation, maintenance, depreciation, amortization, and depletion of common utility plant shall be recorded in the accounts prescribed herein, but designated as common expenses, and the allocation of such expenses to the departments using the common utility plant shall be supported in the same manner as the allocation of the cost of such property.

201.3-16 Transmission and distribution plant. For the purpose of this part:

(a) "Transmission system" means the land, structures, mains, valves, meters,

boosters, regulators, tanks, compressors, and their driving units and appurtenances and other equipment used primarily for transmitting gas to a particular municipality or distribution system. The transmission system begins at the outlet side of the valve at the connection between the gathering lines or other source of supply and inlet to the transmission compressor station or other gathering terminals, and includes the equipment at such connection that is used to bring the gas to transmission pressure, and ends at the inlet side of the equipment which meters or regulates the entry of gas into the distribution system. It does not include storage land or structures.

(b) "Distribution system" means the mains which are provided primarily for distributing gas within a distribution area or for connecting two or more districts within a distribution area, together .with land, structures (other than storage land and structures), valves, regulators, services, and measuring devices. The distribution system begins at the inlet side of the equipment which meters or regulates the entry of gas into the distribution system, and ends with, and includes, property on the customers' premises.

GAS PLANT ACCOUNTS

INTANGIBLE PLANT

NOTE: In §§ 201.301 to 201.392, inclusive, the numbers to the right of the decimal point correspond with the respective account numbers in the Uniform system of accounts prescribed for natural gas companies, Federal Power Commission, effective January 1, 1940, pp. 54-74. Cross references to accounts are made by citing the account number, e. g., account 414, instead of the corresponding section number (§ 201.414).

§ 201.301 Organization. This account shall include all fees paid to Federal or State governments for the privilege of incorporation and expenditures incident to organizing the corporation, partnership, or other enterprises and putting it into readiness to do busi

ness.

ITEMS

(1) Cost of obtaining certificates authorizing an enterprise to engage in the public utility business.

(2) Fees and expenses for incorporation. (3) Fees and expenses for mergers or consolidations.

(4) Office expenses incident to organizing the utility.

(5) Stock and minute books and corporate seal.

NOTE A: This account shall not include any discounts upon securities issued or assumed; nor shall it include any costs incident to negotiating loans, selling bonds or other evidences of debt, or expenses in connection with the authorization, issuance, or sale of capital stock.

NOTE B: Exclude from this account and include in the appropriate expense account the cost of preparing and filling papers in connection with the extension of the term of incorporation unless the first organization costs have been written off. When charges are made to this account for expenses incurred in mergers, consolidations, or reorganizations, amounts previously included herein or in similar accounts the books of the companies concerned shall be excluded from this account.

§ 201.302 Franchises and consents. (a) This account shall include amounts paid to the Federal Government, to a State or to a political subdivision thereof in consideration for franchises, consents, or certificates, running in perpetuity or for a specified term of more than 1 year, together with necessary and reasonable expenses incident to procuring such franchises, consents, or certificates of permission and approval.

(b) If a franchise, consent, or certificate is acquired by assignment, the charge to this account in respect thereof shall not exceed the amount paid there or by the utility to the assignor, nor shall it exceed the amount paid by the original grantee, plus the expense of acquisition to such grantee. Any excess of the amount actually paid by the utility over the amount above specified shall be charged to Account 414, Miscellaneous Debits to Surplus.

(c) When any franchise has expired, the book cost thereof shall be credited hereto and charged to Account 414, Miscellaneous Debits to Surplus, or to Account 251, Reserve for Amortization of Other Limited-Term Gas Investments, as appropriate.

(d) This account shall be maintained in such a manner as to show separately the amounts included for perpetual franchises and for limited-term franchises.

NOTE: Assessments in respect to franchises shall not be included herein but in the appropriate operating expense account.

§ 201.303 Miscellaneous intangible plant. (a) This account shall include the cost of patent rights, licenses, privileges, and other intangible property nec

essary or valuable in the conduct of the utility's gas operations and not specifically chargeable to any other account.

(b) When any item included in this account is retired or expires, the book cost thereof shall be credited hereto and charged to Account 414, Miscellaneous Debits to Surplus, or Account 251, Reserve for Amortization of Other LimitedTerm Gas Investments, as appropriate.

(c) This account shall be maintained in such a manner that the utility can furnish full information with respect to the amounts included in this section.

(2) Air preheaters, including fans and drives, and ducts not part of building.

(3) Ash disposal equipment, including sluiceways not part of a building, pumps and piping, crane, ash bucket conveyor and drives, ash cars, etc.

(4) Boilers, including valves attached thereto, casings, safety valves, soot blowers, soot hoppers, superheaters, and feed water regulators.

(5) Cinder and dust catcher system, including mechanical and electric types.

(6) Coal and coke handling equipment, including hoppers, lorries, etc., used wholly for boilers.

(7) Combustion control system, including all apparatus installed for the regulation and control of the supply of fuel or air to boilers. (8) Control apparatus.

(9) Cranes, hoists, etc., wholly identified with apparatus listed herein.

(1) Apparatus for placing coal in ovens. (2) Clay mixers.

(3) Coke and pusher benches. (4) Collecting mains.

(5) Control apparatus.

(6) Cover lifting machinery.

(7) Driving units for coke oven machinery. (8) Flues, uptakes, and breeching. (9) Foundations.

(10) Fuel handling equipment used exclusively for coal to be carbonized in ovens. (11) Fuel systems under ovens. (12) Hot coke wharves.

(13) Hot coke cars.

(14) Ovens.

(15) Piping, including ascension pipes, hydraulic main, liquor flushing decanter tank, liquor pump, and return line to hydraulic main.

(16) Pushers, including tracks and driving equipment.

(17) Quenching towers, piping, etc. (18) Stacks.

(19) Steel and iron work supports, platforms, stairways, etc.

§ 201.317 Producer gas equipment. This account shall include the cost installed of equipment used for the production of producer gas.

ITEMS

(1) Ash handling equipment, used exclusively for producers.

(2) Blast apparatus, including blowers, driving units, and blast mains.

(3) Control apparatus.

(4) Coolers and scrubbers.

(5) Driving apparatus for producers.

(6) Foundations and settings, specially constructed for and not intended to outlast the apparatus for which provided.

(7) Fuel handling equipment, used exclusively for producers.

(8) Piping-air, steam (commencing at steam header), water (inside of building), and producer gas (up to outlet of final piece of apparatus in building).

(9) Producer boosters, including driving units.

(10) Producers.

(11) Water separators.

§ 201.318 Water gas generating equipment. This account shall include the cost installed of equipment used in the generation of water gas.

ITEMS

(1) Automatic operation equipment. (2) Back-run installations.

(3) Blast equipment, including blowers and driving units, piping and supports. (4) Carburetors.

(5) Control apparatus.

(6) Dust collectors.

(7) Foundations and settings, specially constructed for and not intended to outlast the apparatus for which provided.

(8) Generators.

(9) Hydraulic operation equipment. (10) Oil handling and storage apparatus used solely for water gas apparatus.

(11) Operating floors and supports, stairways, etc.

(12) Piping and valves-steam (commencing at steam header), tar (to decanter), water (inside of building) and gas (up to outlet of final pieces of apparatus in building).

(13) Seal pots.

(14) Superheaters and superheater stacks. (15) Valve operating mechanisms. (16) Wash boxes.

§ 201.319 Petroleum gas equipment. (a) This account shall include the cost installed of equipment used for the production of gas from petroleum derivatives, such as propane, butane, or gasoline.

(b) Subdivisions of this account shall be maintained for each producing process for which this account is provided. A separate subaccount shall be maintained also for bottling equipment inIcluded in this section.

ITEMS

(1) Bottling equipment.
(2) Carbureting equipment.
(3) Compression equipment.
(4) Control apparatus.

(5) Foundations and settings, specially constructed for and not intended to outlast the apparatus for which provided.

(6) Mixing or proportioning equipment. (7) Piping-steam (commencing at steam header), water (inside of building), oil (from supply tank), and gas (up to outlet of final piece of apparatus in building).

(8) Pumps, including driving units. (9) Storage equipment.

(10) Valves-regulating and check. (11) Vaporizing equipment.

§ 201.320 Other gas generating equipment. This account shall include, with subdivisions for each type of gas produced, the cost installed of generating equipment which is not included in any of the foregoing accounts, such as equipment used for generating oil gas or acetylene gas.

$201.321 Coal, coke, and ash handling equipment. This account shall include the cost installed of structures or equipment used for the transportation, storage, washing, and treatment of coal, coke, and ashes, when used for general gas plant operations.