2. Bin or bunker (when part of structure framework). 3. Bridge, trestle, etc. 4. Bulkhead, retaining wall, etc. 5. Canal, dam, dock, pier, wharf, etc. 6. Drainage and sewerage system. 7. Elevator, crane, hoist, etc., complete with operating mechanism. 8. Equipment item, such as, a generator, engine, turbine, compressor, or similar item of equipment includible in structures, with or without associated wiring, control equipment, etc. 9. Fence complete with gates. 12. Foundation (equipment) when includible in structure. 13. Light and power system complete. 14. Plumbing system. 15. Refrigeration system. 16. Railroad or track system, including culverts, etc. 17. Roof, with or without supporting members. (A structure of irregular shape having more than one roof level may have several isolated roofs, each of which shall be considered an entire roof. In the case of structures to which lateral extensions have been made, even though having but one roof level, that part of the roof covering an entire section built at one time shall be considered an entire roof.) 18. Structure complete, with or without stack or chimney. 19. Tunnel, pipe line, etc. 20. Vacuum cleaning system. 22. Water supply system, including well. 23. Yard drainage system. 24. Yard lighting system. 367 Mains. 1. Bridge, trestle, catenary suspension or other special overhead crossing structure. 2. Cathodic protection equipment; rectifier complete with transformer, or other power facility, including ground bed. (See item 8 below.) 3. Crossover or tie-over. 4. Drip. (See item 8 below.) 5. Header or other special construction feature. 22. Generator, with or without driving unit and accessories. 23. Heater, gas, complete with packing glands. 24. Heat exchanger. 25. Lube oil cooler, with or without piping. 26. Lube oil filter, with or without piping. 27. Main Switchboard-panel or panels, devoted to a single purpose, with equipment accessory thereto. 28. Meter, displacement, or orifice including flanges, vanes, plates, etc. 29. Motor generator set, with accessories. 30. Motor control cubicle. 31. Muffler, with or without piping. 32. Odorizing equipment. 33. Other Power Equipment. (For applicable retirement units of property see Account 307-Other Power Equipment.) 34. Piping header, 6" and over in size, with or without valves and blocking. (See Note A-General Instructions.) 35. Plant piping, a run of any system (oil, gas, steam, water, etc., 6 inches or over in size, with or without valves, between two or more retirement units of property and/or a header). (See Note A-General Instructions.) 36. Proportional feeder, with accessories. 37. Pump, with or without driving unit and accessories. 38. Regulator, pressure complete, with or without control equipment, including pilot regulators, fittings, etc. 39. Special or other costly prefabricated items of a special nature. 40. Supercharging equipment. 41. Switchgear (compartment, cubicle, etc.), complete assembly. 42. Tank or vessel such as absorber, air receiver, fractionator, preheater, scrubber, separator, still, storage tank, etc. 43. Telemetering equipment. 44. Transformer and/or capacitor not accessory to a panel. 45. Unit substation, complete. (For applicable retirement units of property see Account 307-Other Power Equipment.) 46. Valve, power operated, pressure reducing, atmospheric relief, 6 inch 14. Regulator complete, with or without control equipment, including pilot regulators, fittings, etc. 15. Tanks and vessels, such as scrubregulators, fittings, etc. 16. Telemetering equipment. 17. Valve, power operated, pressure reducing, atmospheric relief, 6 inch nominal pipe size and larger or relatively costly valve. 370 Communication Equipment. Each principal item or set of equipment such as: 1. Antenna and supporting structure. 2. Carrier current coupling capacitor. 3. Carrier current transmitting and receiving set. 4. Intercommunicating telephone apparatus. 5. Microwave apparatus. 6. Receiver, stationary or mobile. 7. Storage battery set, or motor generator set. 8. Teletype apparatus. 9. Transmitter, stationary or mobile. 10. Wire, cable, supports and duct lines. (For applicable retirement units of property see Account 307, Group D.) 371 Other Equipment. 1. Air compressor. 2. Communication equipment, intrastation. 3. Fire protection equipment. 4. Gasoline dispensing equipment. 5. Hospital and infirmary equipment. 6. Laboratory equipment. 7. Odorizing equipment. 8. Office furniture and equipment. 9. Supervisory control (telemetering) equipment. 10. Tool, shop and garage equipment. 5. DISTRIBUTION PLANT 375 Structures and Improvements. (See Acct. 366-Transmission Structures and Improvements for applicable retirement units of property.) 376 Mains. (See Acct. 367-Transmission Mains for applicable retirement units of property.) 377 Compressor Station Equipment. (See Acct. 368-Transmission Compressor Station Equipment for applicable retirement units of property.) 378 Measuring and Regulating Station Equipment-General. 379 Measuring and Regulating Station Equipment-City Gate Check Stations. (See Acct. 369--Transmission Measuring and Regulating Station Equipment for applicable retirement units of property.) 380 Services. 1. Complete service. 381 Meters. 1. Meter. 382 Meter Installations. 1. Meter installation. NOTE: At the option of the utility, meter installations may be accounted for as part of the cost installed of meters in accordance with the provisions of Acct. 381, Meters. 383 House Regulators. 1. House regulator. 384 House Regulator Installations. 1. House regulator installation. NOTE: At the option of the utility, house regulator installations may be accounted for as part of the cost installed of house regulators in accordance with the provisions of Acct. 383, House Regulators. 385 Industrial Measuring and Regulating Station Equipment. (See Acct. 369-Transmission Measuring and Regulating Station Equipment for applicable retirement units of property.) 386 Other Property on Customers' Premises. Each principal item of equipment if includible in this account. 387 Other Equipment. (See Acct. 371-Transmission Other Equipment for applicable retirement units of property.) 6. GENERAL PLANT 390 Structures and Improvements. (See Acct. 366-Transmission Structures and Improvements for applicable retirement units of property.) 391 Office Furniture and Equipment. Each principal item of equipment: 1. Duplicating equipment, such as blueprint machine, photostat machine, offset press, photocopy machine, transcopy machine. 2. Mechanical processing equipment, such as, key punch, sorter, tabulator, electronic calculator. 3. Office equipment, such as, accounting machine, adding machine, calculating machine, coin counter, signature writer, typewriter. 4. Office furniture, such as, desk, cabinet, safe, file. 392 Transportation Equipment. Each principal item of equipment such as: 1. Airplane. 2. Automobile. 3. Boat. 4. Electrical vehicle. 5. Motor truck. 6. Motorcycle. 7. Tractor. 8. Trailer, wagon. 393 Stores Equipment. Each principal item of equipment such as: 1. Crane, hoist, or chainfall. 2. Counter, shelving, bins or racks, each location. 3. Portable elevating and stacking equipment. 4. Truck. 394 Tool, Shop and Garage Equipment. Each principal item of equipment: 1. Garage and repair equipment, such as, gasoline or oil pump, battery charging set, car lift, power-driven greasing machine. 2. Shop equipment and tools, such as, drill press, welding machine, forge, furnace, lathe, planer, shaper. 3. Tools and work equipment, such as, pneumatic tool, welding set, power saw, transit, level, concrete mixer. 395 Laboratory Equipment. Each principal item of equipment such as: 1. Analysis apparatus. 2. Analytical balance. 3. Automatic electronic prover. 4. Binocular electronic reader. 5. Calorimeter. 6. Centrifuge. 7. Drying oven. 8. Hydro-pneumatic meter tester. 11. Meter prover. 12. Odormeter. 13. Recording flow meter. 16. Vaportester. 396 Power Operated Equipment. Each principal item of equipment such as: 1. Air compressor, including driving unit and vehicle. 2. Back filling machine. 3. Boring machine. 4. Bulldozer. 5. Crane or hoist. 6. Digger. 7. Pile driver. 8. Pipe cleaning machine. 9. Pipe coating or wrapping machine. 10. Tractor. |