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 filing 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 inIcluded herein or in similar accounts in the books of the companies concerned shall be excluded from this account.

302 Franchises and consents.

A. This account shall include amounts paid to the Federal Government, to a State or to a political subdi

vision 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, including expenses of organizing and merging separate corporations, where statutes require, solely for the purpose of acquiring franchises.

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 therefor 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 426.5, Other Deductions.

C. When any franchise has expired, the book cost thereof shall be credited hereto and charged to account 426.5, Other Deductions, or to account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant, as appropriate.

D. Records supporting this account shall be kept so as to show separately the book cost of each franchise or consent.

NOTE: Annual or other periodic payments under franchises shall not be included herein but in the appropriate operating expense account.

303 Miscellaneous intangible plant.

A. This account shall include the cost of patent rights, licenses, privileges, and other intangible property necessary 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 426.5, Other Deductions, or account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant, as appropriate.

C. This account shall be maintained in such a manner that the utility can

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. Belt conveyors, including drives. 5. Blast gate valves.

6. Blow-down tanks and piping.

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

8. Cinder and dust catcher system, including mechanical and electric types.

9. Coal and coke handling equipment, including hoppers, lorries, etc., used wholly for boilers.

10. Combustion control system, including all apparatus installed for the regulation and control of the supply of fuel or air to boilers.

11. Control apparatus.

12. Cranes, hoists, etc., wholly identified with apparatus listed herein.

13. Desuperheaters and reducing valves. 14. Draft apparatus, including forced, induced, and other draft systems, with blowers, fans, and ducts not part of building. 15. Economizers.

16. Emergency lighting systems, not part of building, keep-a-lite systems, etc.

17. Emergency signal systems, in connection with boiler operation.

18. Feed water heaters, including primary and stage.

19. Flues, uptakes, and breeching, whether or not stacks are included in this account.

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

21. Furnaces.

22. Gas firing system, including gas lines, burners, etc., for gas fired boilers.

23. Injectors.

24. Mechanical stoker and feeding systems, clinker grinders, including drives.

25. Meters, gauges, recording instruments, etc.

26. Oil burning equipment, including tanks, heaters, pumps with drives, burner equipment, piping, and conditioning apparatus.

27. Painting, first cost.

28. Panels, control (for operating apparatus listed herein).

29. Piping system, steam header and exhaust header, including accessory pipe hangers, steam traps, etc., make-up water, feed water, drip, blow-off, water pipe lines used for steam plant, and valve control system.

30. Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein. 31. Pulverizing equipment.

32. Pumps and driving units, for feed water, heater condensate, condenser water, and drip.

33. Stacks-brick, steel, and concrete, when set on separate foundations independent of substructure or superstructure of building.

34. Steam reheaters.

35. Steelwork, especially constructed for apparatus listed herein.

36. Tanks, including surge, weighing, return, blow-off, feed water storage.

37. Tar burning equipment for utilization of tar as boiler fuel, including tanks, pumps, burner equipment, piping, etc.

38. Waste heat boilers and accessoriesstack valve and stack irrespective of location.

39. Water treatment system, including purifiers, settling tanks, filters, chemical mixing and dosing apparatus, etc.

NOTE A: This account shall not include boilers or steam pipes whose primary purpose is the heating of buildings.

NOTE B: When the system for supplying boiler or condenser water is elaborate, as when it includes a dam, reservoir, canal, or pipe line, the cost shall not be charged to this account but to a special subdivision of

account 305, Structures and Improvements-Manufactured Gas.

307 Other power equipment.

A. This account shall include the cost installed of electric generating and accessory equipment used for supplying electricity in gas production plants.

B. This account shall also include the cost installed of miscellaneous power equipment at gas production plants which is not included in any other account.

ITEMS

1. Acid proofing of battery rooms. 2. Air duct runs in battery rooms. 3. Air pump, streamjet.

4. Batteries for control and general station use.

5. Belts, pulleys, hangers, shafts, and countershafts.

6. Cables between generators and switchboards.

7. Cabinets, control.

8. Compartments, including buses, connections, and items permanently attached.

9. Enclosure equipment not an integral part of building.

10. Engines, including steam rotary or reciprocating, steam turbines, and internal combustion engines.

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

12. Generators, a.c. or d.c., including excitation system.

13. Ground connections, for main station ground.

14. Lightning arresters.

15. Motor generators, frequency changers and converters.

16. Overhead power lines, including poles, crossarms, insulators, conductors, etc.

17. Panels, control, including supports and instruments.

18. Piping applicable to apparatus listed herein.

19. Reactors. 20. Rectifiers.

21. Safety equipment, including rubber mats, remote closing devices, glove cabinets. 22. Switchboards, including frames, panels, meters, and instruments.

23. Switching equipment, including oil circuit breakers, disconnecting switches, and connections.

24. Synchronous converters.

25. Transformers, including transformer platforms.

26. Underground conduit system, including manholes and conductors.

312 Oil gas generating equipment.

This account shall include the cost installed of equipment used for generating oil gas.

ITEMS

1. Air blast equipment, including blowers and driving units, piping and supports. 2. Air inlet louvres and filters.

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

4. Generating equipment, including automatic cycle controls, generators, operating floor, superheaters and wash boxes.

5. Instruments and instrument boards, complete with signal lights and thermocouples and including gauge board, pressure gauges, and pyrometers.

6. Meters and regulators, such as, air flow meter, generator oil meter, steam flow meter, and steam regulator.

7. Piping and valves, air, steam (commencing at steam header), water (inside building), and oil gas (up to outlet of final piece of apparatus in building).

8. Pumps, hydraulic and oil.

9. Tanks, hydraulic accumulator, hydraulic return, oil and steam accumulator.

313 Generating equipment-Other proc

esses.

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 benches and retorts for the production of coal gas, equipment used for generating acetylene gas, etc.

ITEMS

As to coal gas production equipment: 1. Benches.

2. Charging and drawing machines. 3. Control apparatus.

4. Equipment for steaming retorts.

5. Flues, uptakes and breeching, whether or not stacks are included in this account. 6. Foundations.

7. Fuel handling equipment used exclusively for retorts, including weight lorries, tracks, etc., and grinders, breakers, and screens located in retort house.

8. Fuel system under retorts, including built-in producers.

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

10. Primary atmospheric condensers.