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3. Tank or vessel.

4. Underground cavern. 345 Compressor Equipment.

(See Acct. 368—Transmission Compressor Station Equipment for applicable retirement units of property.) 346 Gas Measuring and Regulating Equip

ment. (See Acct. 369—Transmission Measuring and Regulating Station Equipment for applicable retirement units of property.)

347 Other Equipment.

(See Acct. 371-Transmission Other Equipment for applicable retirement units of property.)

356 Purification Equipment.

(See Acct. 336–Natural Gas Production Purification Equipment for appli. cable retirement units of property.) 357 Other Equipment.

(See Acct. 371-Transmission Other Equipment for applicable retirement units of property.)

B. LOCAL STORAGE PLANT 361 Structures and Improvements.

(See Acct. 366—Transmission Structures and Improvements for applicable retirement units of property.) 362 Gas Holder.

1. Buried pipe holder (each bank or group).

2. Fire protection equipment.

3. Foundation, including pit and tank where integral with foundation.

4. Holder.
5. Holder heating system.

6. Hortonsphere and/or high pressure tanks.

7. Underground cavern. 363 Other equipment.

(See Acct. 371–Transmission Other Equipment for applicable retirement units of property.)

4. TRANSMISSION PLANT 366 Structures and Improvements. 366.1 Compressor Station Structures.

3. STORAGE PLANT

A. UNDERGROUND STORAGE PLANT 351 Structures and Improvements.

(See Acct. 366–Transmission Structures and Improvements for applicable retirement units of property.) 352 Wells.

1. Bailing equipment. 2. Boiler or heater. 3. Casing. 4. Casing head valve assembly (Christmas Tree).

5. Derrick.
6. Separator.
7. Tubing.
8. Well (all intangible costs).

366.2 Measuring and Regulating Station

Structures.

366.3 Other Structures.

353 Lines.

(See Acct. 367—Transmission Mains for applicable retirement units of property.) 354 Compressor Station Equipment.

(See Acct. 368–Transmission Compressor Station Equipment for applicable retirement units of property.) 355 Measuring and Regulating Equip

ment. (See Acct. 369—Transmission Meas

ing and Regulating Station Equipment for applicable retirement units of property.)

NOTE: Many retirement units set forth in the following detail indicate the basic intention of treating relatively costly items as retirement units wherever they occur. Under certain conditions some small items, even though specifically listed, shall be considered part of larger units where they are not relatively costly (for instance, minor landscaping, equipment accessories, etc.) or where they are essentially packaged type units.

1. Air conditioning system, ventilating system, heating system, or any combination thereof.

6. Multiple mains connected to headers or other expensive construction feature.

7. Pigging or special cleaning assembly.

8. Pipe, 100 ft. length (may include pipe, fittings, specials, drips, joints, blocking, cathodic protection, clamps, and other accessory items).

9. Revetment.

10. River crossing, aerial or submerged including header.

11. Scrubber, dust catcher or cleaner.

12. Tank or vessel. 13. Tunnel.

14. Valve, power operated, with or without appurtenant fittings,

fittings, bypasses and platforms, 6" and larger. (See item 8 above.)

or

368 Compressor Station Equipment.

A. Compressor Equipment:
1. Aeration tower.
2. Aftercooler.

3. Air cleaner, with without piping.

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.
10. Fire escape system.
11. Fire protection system.

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.
21. Water basin or reservoir.

22. Water supply system, including well.

23. Yard drainage system. 24. Yard lighting system.

4. Air compressing unit, with or without prime mover and accessories.

5. Agitator complete with motor and accessories.

6. Boiler complete (heating).

7. Boiler plant equipment. (For applicable retirement units of property see Account 306–Boiler Plant.)

8. Cathodic protection equipment; rectifier complete with transformer, or other power facility, and ground bed.

9. Chlorinator.

10. Compressor-Gas, with or without prime mover and accessories.

11. Cooling coil.
12. Cooling tower basin.
13. Cooling tower superstructure.

14. Coupling device, i.e. speed reducer, speed increaser, clutch coupling, etc.

15. Demineralizer.
16. Driving unit-prime mover.
17. Exciter.

18. Fan or blower, with or without prime mover and accessories.

19. Fin fan structure complete with supports.

20. Foundation.

21. Gauge board, panel or panels, devoted to a single purpose, with equipment accessory thereto.

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 driv normal size and larger or relatively ing unit and accessories.

costly. 23. Heater, gas, complete with pack 47. Well. ing glands.

48. Wire, cable, supports and duct 24. Heat exchanger.

lines. (For applicable retirement units 25. Lube oil cooler, with or without of property see Account 307, Group piping.

D.) 26. Lube oil filter, with or without B. Fire Protection Apparatus-each piping.

principal item of equipment such as: 27. Main Switchboard-panel or 1. Fire engine. panels, devoted to a single purpose, 2. Foamite engine. with equipment accessory thereto.

3. Hose cart, complete with hose. 28. Meter, displacement, or orifice

C. Office Furniture and Equipment: including flanges, vanes, plates, etc.

(See Account 391 for applicable re29. Motor generator set, with acces

tirement units of property.) sories. 30. Motor control cubicle.

D. Tools, Shop and Garage Equip

ment: 31. Muffler, with or without piping. 32. Odorizing equipment.

(See Account 394 for applicable re

tirement units of property.) 33. Other Power Equipment. (For applicable retirement units of proper

E. Laboratory Equipment: ty see Account 307–Other Power

(See Account 395 for applicable reEquipment.)

tirement units of property.) 34. Piping header, 6" and over in F. Miscellaneous Equipment-each size, with or without valves and block principal item of equipment if includiing. (See Note A-General Instruc ble in this account. tions.) 35. Plant piping, a run of any system

369 Measuring and Regulating Station (oil, gas, steam, water, etc., 6 inches or Equipment. over in size, with or without valves, be 1. Automatic control equipment (intween two or more retirement units of cluding small regulators, pipe fittings property and/or a header). (See Note

and valves, etc.). A-General Instructions.)

2. Calorimeter. 36. Proportional feeder, with acces

3. Fogger equipment or system. sories.

4. Foundation. 37. Pump, with or without driving

5. Instruments. (See general instrucunit and accessories.

tions.) 38. Regulator, pressure complete,

6. Line heater. with or without control equipment, including pilot regulators, fittings, etc.

7. Meter, displacement, or orifice in39. Special or other costly prefabri

cluding support, flanges, vanes and

plates. cated items of a special nature. 40. Supercharging equipment.

8. Odorizer equipment or system. 41. Switchgear (compartment, cubi

9. Panel or panels, devoted to a cle, etc.), complete assembly.

single purpose, with equipment associ. 42. Tank or vessel such as absorber,

ated thereto such as instruments, air receiver, fractionator, preheater,

wiring, piping, etc. scrubber, separator, still, storage tank,

10. Pit or vault. etc.

11. Piping, a run of any system 6 43. Telemetering equipment.

inches or over in size with or without 44. Transformer and/or capacitor

valves, between two or more units of not accessory to a panel.

property and/or a header. (See Note A 45. Unit substation, complete. (For

General Instructions.) applicable retirement units of proper 12. Piping header, 6 inches and over ty see Account 307-Other Power in size, with or without valves or Equipment.)

blocking. (See Note A General Instruc46. Valve, power operated, pressure tions.) reducing, atmospheric relief, 6 inch 13. Portable or package unit.

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.

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.)

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.

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.

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.)

5. DISTRIBUTION PLANT

375 Structures and Improvements.

(See Acct. 366–Transmission Structures and Improvements for applicable retirement units of property.)

386 Other Property on Customers' Prem

ises. 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.

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.
9. Indicating transmitter.
10. Metameter test set.
11. Meter prover.
12. Odormeter.
13. Recording flow meter.
14. Recording orifice.
15. Test 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.

11. Trencher.
397 Communication Equipment

Each principal item 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.

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.

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