Equipment:

11. Bailing equipment.

12. Boilers and drives permanently connected.

13. Casing.

14. Derrick.

15. Fence, when solely an enclosure for equipment.

16. Fittings, including shut-in valves, bradenheads and casing heads.

17. Packing.

18. Tank, oil or water, etc. 19. Tubing.

352.1 Storage leaseholds and rights.

A. This account shall include the cost of leaseholds, storage rights, mineral deeds, etc. on lands for the purpose of utilizing subsurface reservoirs for underground gas storage operations. (See gas plant instruction 6-G.)

B. Exclude from this account rents or other charges paid periodically for use of subsurface reservoirs for underground gas storage purposes.

NOTE: Items such as buildings, wells, lines, equipment and recoverable gas used in storage operations acquired with land or storage leaseholds and rights are to be classified in the appropriate accounts.

352.2 Reservoirs.

This account shall include costs to prepare underground reservoirs for the storage of natural gas.

ITEMS

1. Geological, geophysical and seismic costs.

2. Plugging abandoned wells. 3. Fuel and power.

4. Drilling and equipping fresh water wells, disposal wells and solution wells.

5. Leaching of salt dome caverns.

6. Rentals on storage rights and leases incurred during construction and development period.

7. Gas used during the development period.

8. Costs incident to maintaining covenants of production leaseholds during the period required to convert them to storage leaseholds.

9. Other rehabilitation work.

352.3 Nonrecoverable natural gas.

A. This account shall include the cost of gas in underground reservoirs, including depleted gas or oil fields and other underground caverns or reser

voirs used for the storage of gas which will not be recoverable.

B. Such nonrecoverable gas shall be priced at the acquisition cost of native gas or, when acquired for storage by purchase or presumed to be supplied from the utility's own production, priced as outlined in paragraph B of account 164.1, Gas Stored Underground. After devotion to storage, the cost of the gas shall not be restated to effect subsequent price changes in purchased gas or changes in the cost of gas produced by the utility. When the utility has followed the practice of adjusting nonrecoverable gas to the weighted-average cost of gas purchased or supplied from its own production, cost shall be the weightedaverage cost of such gas at the effective date of this account.

4. Electric system equipment, including generating equipment and driving units, power wiring, transformers, regulators, battery equipment, switchboard, etc.

5. Fire fighting equipment.

6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipe bends and connections, and associated scrubbers, separators, tanks, gauges and inscruments.

7. Laboratory and testing equipment. 8. Lubricating oil system, including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc.

9. Office furniture and fixtures and general equipment such as steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc.

10. Shop tools and equipment.

11. Water supply and circulation system, including water well, tank, water piping, cooling tower, spray fence, and water treatment equipment, etc., but not including water system equipment solely for domestic and general use.

355 Measuring and regulating equipment.

This account shall include the cost installed of equipment used wholly or predominantly for the purpose of measuring and regulating deliveries of gas to underground storage and withdrawals of gas from underground storage.

ITEMS

1. Automatic control equipment. 2. Boilers, heaters, etc.

3. Foundations, pits, etc.

4. Gas cleaners, scrubbers, separators, dehydrators, etc.

5. Gauges and instruments, including piping, fittings, wiring, etc., and panel boards.

6. Headers.

7. Meters, orifice or positive, including piping and connections.

8. Oil fogging equipment. 9. Odorizing equipment.

10. Regulators or governors, including controls and instruments.

11. Structures of a minor nature or portable type.

356 Purification equipment.

This account shall include the cost installed of apparatus used wholly or predominantly for the removal of impurities from and the conditioning of, gas delivered to or removed from underground storage fields.

366.1 Compressor Station Structures. 366.2 Measuring and Regulating Station Structures.

366.3 Other Structures.

367 Mains.

A. This account shall include the cost installed of transmission system mains.

B. The records supporting this account shall be so kept as to show separately the cost of mains of different sizes and types and of each tunnel, bridge, or river crossing.

ITEMS

1. Anti-freeze lubricating equipment. 2. Automatic valve operating mechanisms, including pressure tanks, etc.

3. By-pass assembly.

4. Caissons, tunnels, trestles, etc., for submarine mains.

5. Cathodic protection equipment. 6. Drip lines and pots.

7. Excavation, including shoring, bracing, bridging, pumping, backfill, and disposal of excess excavated material.

8. Foundations.

9. Gas cleaners, scrubbers, etc. when not part of compressor station or measuring and regulating equipment.

10. Leak clamps. (See gas plant instruction 9-C (1).)

11. Linewalkers' bridges.

12. Manholes.

13. Municipal inspection.

14. Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.

15. Permits.

16. Pipe coating.

17. Pipe and fittings.

18. Pipe laying.

19. Pipe supports.

20. Protection of street openings.

21. River, highway, and railroad crossings, including revetments, pipe anchors, etc. 22. Valves.

23. Welding.

368 Compressor station equipment.

This account shall include the cost installed of compressor station equipment and associated appliances used in connection with transmission operations.

ITEMS

1. Boiler plant, coal handling and ash handling equipment for steam powered compressor station.

2. Compressed air system equipment.

3. Compressor equipment and driving units, including auxiliaries, foundations, guard rails and enclosures, etc.

4. Electric system equipment, including generating equipment and driving units, power wiring, transformers, regulators, battery equipment, switchboard, etc.

5. Fire fighting equipment.

6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipe bends and connections, and associated scrubbers, separators, tanks, gauges and instruments.

7. Laboratory and testing equipment.

8. Lubricating oil system including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc.

9. Office furniture and fixtures and general equipment such as steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc.

10. Shop tools and equipment.

11. Water supply and circulation system, including water well, tank, water piping, cooling tower, spray fence, and water treatment equipment, etc., but not including water system equipment solely for domestic and general use.