101.325 Miscellaneous power plant equipment. This account shall include the cost installed of miscellaneous equipment in and about the hydroelectric generating plant which is devoted to general station use and is not properly includible in other hydraulic production accounts. ITEMS (1) Compressed air and vacuum cleaning systems, including tanks, compressors, exhausters, air filters, piping, etc. (2) Cranes and hoisting equipment, including cranes, cars, crane rails, monorails, hoists, etc., with electric and mechanical connections. (3) Fire-extinguishing equipment for general station use. (4) Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided. (5) Locomotive cranes not includible elsewhere. (6) Locomotives not includible elsewhere. (7) Marine equipment, including boats, barges, etc. (8) Miscellaneous belts, pulleys, countershafts, etc. (9) Miscellaneous equipment, including atmospheric and weather indicating devices, intrasite communication equipment, laboratory equipment, insect control equipment, signal systems, callophones, emergency whistles and sirens, fire alarms, and other similar equipment. (10) Railway cars, not includible elsewhere. (11) Refrigerating system, including compressors, pumps, cooling coils, etc. (12) Station maintenance equipment, including lathes, shapers, planers, drill presses, hydraulic presses, grinders, etc., with motors, shafting, hangers, pulleys, etc. (13) Ventilating equipment, including items wholly identified with apparatus listed herein. NOTE: When any item of equipment, listed herein, is used wholly in connection with equipment included in another account, its cost shall be included in such other account. 101.326 Roads, railroads, and bridges. This account shall include the cost of roads, railroads, trails, bridges, and trestles used primarily as production facilities. It includes also those roads, etc., necessary to connect the plant with highway transportation systems, except when such roads are dedicated to public use and maintained by public authorities. ITEMS (1) Bridges, including foundations, piers, girders, trusses, flooring, etc. (2) Clearing land. (3) Railroads, including grading, ballast, ties, rails, culverts, hoists, etc. (4) Roads, including grading, surfacing, culverts, etc. (5) Structures, constructed and maintained in connection with items listed herein. *† (6) Trails, including grading, surfacing, culverts, etc. (7) Trestles, including foundations, piers, girders, trusses, flooring, etc. NOTE A: Roads intended primarily for connecting employees' houses with the power plant shall not be included herein but in Account 321, Structures and Improvements. NOTE B: Temporary roads, bridges, etc., necessary during the period of construction but abandoned or dedicated to public use upon completion of the plant, shall not be included herein but shall be charged to the accounts appropriate for the construction. Page 138 *For statutory citation, see note to § 101.00-1. INTERNAL COMBUSTION ENGINE PRODUCTION 101.330 Land and land rights. This account shall include the cost of land and land rights used and useful in connection with internal combustion engine power generation. (See Electric plant instruction 9, § 101.3-9.)** 101.331 Structures and improvements. This account shall include the cost in place of structures and improvements used and useful in connection with internal combustion engine power generation. (See Electric plant instruction 10, § 101.3-10.)*f 101.332 Fuel holders, producers, and accessories. This account shall include the cost installed of fuel handling and storage equipment used between the point of fuel delivery to the station and the intake pipe through which fuel is directly drawn to the engine, also the cost of gas producers and accessories devoted to the production of gas for use in internal combustion engines driving main electric generators. (1) Blower and fans. (4) Exhauster outfits. (5) Flues and piping. (6) Pipe system. (7) Producers. ITEMS (8) Regenerators. (9) Scrubbers. (10) Steam injectors. (11) Tanks for storage of oil, gasoline, etc. (12) Vaporizers. 101.333 Internal combustion engines. This account shall include the cost installed of Diesel or other internal combustion engines devoted to the generation of electric energy, together with their auxiliaries. (1) Air-filtering system. ITEMS (2) Belting, shafting, pulleys, reduction gearing, etc. (3) Cooling system, including towers, pumps, tanks, and piping. (4) Cranes, hoists, etc., including items wholly identified with apparatus listed herein. (5) Engines, Diesel, gasoline, gas, or other internal combustion. (6) Foundations and settings specially constructed for and not expected to outlast the apparatus for which provided. (7) Governors. (8) Ignition system. (9) Inlet valve. (10) Lighting systems. (11) Lubricating systems, including filters, tanks, pumps, and piping. (12) Mechanical meters, including gages, recording instruments, sampling, and testing equipment. (13) Mufflers. (14) Piping. (15) Starting systems, compressed air, or other, including compressors and drives, tanks, piping, motors, boards and connections, storage tanks, etc. (16) Steelwork, specially constructed for apparatus listed herein. (17) Waste heat boilers, antifluctuators, etc. 101.334 Generators. This account shall include the cost installed of internal combustion engine driven main generators. *For statutory citation, see note to § 101.00-1. Page 139 ITEMS (1) Cranes, hoists, etc., including items wholly identified with such apparatus. (2) Fire-extinguishing equipment. (3) Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided. (4) Generator cooling system, including air cooling and washing apparatus, air fans and accessories, air ducts, etc. (5) Generators-main, A. C. or D. C., including field rheostats and connections for self-excited units and excitation system when identified with the generating unit. (6) Lighting systems. (7) Lubricating system, including tanks, filters, strainers, pumps, piping, coolers, etc. (8) Mechanical meters, and recording instruments. (9) Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein. *+ 101.335 Accessory electric equipment. This account shall include the cost installed of auxiliary generating apparatus, conversion equipment, and equipment used primarily in connection with the control and switching of electric energy produced by internal combustion power, and the protection of electric circuits and equipment, except electric motors used to drive equipment included in other accounts. Such motors shall be included in the account in which the equipment with which it is associated is included. NOTE: Do not include in this account transformers and other equipment used for changing the voltage or frequency of electric energy for the purpose of transmission or distribution. ITEMS (1) Auxiliary generators, including boards, compartments, switching equipment, control equipment, and connections to auxiliary power bus. (2) Excitation system, including motor, turbine and dual-drive exciter sets and rheostats, storage batteries and charging equipment, circuit breakers, panels and accessories, knife switches and accessories, surge arresters, instrument shunts, conductors and conduit, special supports for conduit, generator field and exciter switch panels, exciter bus tie panels, generator and exciter rheostats, etc., special housings, protective screens, etc. (3) Generator main connections, including oil circuit breakers and accessories, disconnecting switches and accessories, operating mechanisms and interlocks. current transformers, potential transformers, protective relays, isolated panels and equipment, conductors and conduit, special supports for generator main leads, grounding switch, etc., special housing, protective screens, etc. (4) Station control system, including station switchboards with panel wiring, panels with instruments and control equipment only, panels with switching equipment mounted or mechanically connected, trunk-type boards complete, cubicles, station supervisory control boards, generator and exciter signal stands, temperature-recording devices, frequency control equipment, master clocks, watthour meter, station totalizing wattmeter, storage batteries, panels and charging sets, instrument transformers for supervisory metering, conductors and conduit, special supports for conduit, switchboards, batteries, special housing for batteries, protective screens, doors, etc. (5) Station buses, including main, auxiliary, transfer, synchronizing and fault ground buses, including oil circuit breakers and accessories, disconnecting switches and accessories, operating mechanisms and interlocks, reactors and accessories, voltage regulators and accessories, compensators, resistors, starting transformers, current transformers, potential transformers, protective relays, storage batteries and charging equipment, isolated panels and equipment, conductors and conduit, special supports, special housings, concrete pads, general station ground system, special fire-extinguishing system, and test equipment. *+ Page 140 *For statutory citation, see note to § 101.00-1. NOTE: When any item of equipment listed herein is used wholly to furnish power to equipment included in another account, its cost shall be included in such other account. 101.336 Miscellaneous power plant equipment. This account shall include the cost installed of miscellaneous equipment in and about the internal combustion engine generating plant, devoted to general station use, and not properly includible in any of the foregoing internal combustion engine production accounts. ITEMS (1) Compressed air and vacuum cleaning systems, including tanks, compressors, exhausters, air filters, piping, etc. (2) Cranes and hoisting equipment, including cranes, cars, crane rails, monorails, hoists, etc., with electric and mechanical connections. (3) Fire-extinguishing equipment for general station use. (4) Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided. (5) Miscellaneous equipment, including atmospheric and weather indicating devices, intrasite communication equipment, laboratory equipment, signal systems, callophones, emergency whistles and sirens, fire alarms, and other similar equipment. (6) Miscellaneous belts, pulleys, countershafts, etc. (7) Refrigerating system including compressors, pumps, cooling coils, etc. (8) Station maintenance equipment, including lathes, shapers, planers, drill presses, hydraulic presses, grinders, etc., with motors, shafting, hangers, pulleys, etc. (9) Ventilating equipment, including items wholly identified with apparatus listed herein. NOTE: When any item of equipment, listed herein, is used wholly in connection with equipment included in another account, its cost shall be included in such other account. TRANSMISSION PLANT 101.340 Land and land rights. This account shall include the cost of land and land rights used and useful in connection with transmission operations. (See Electric plant instruction 9, § 101.3-9.) *† 101.341 Clearing land and rights-of-way. This account shall include the cost of the initial or original clearing of transmission line land and rights-of-way.*t NOTE: The cost of removing stumps, grading, excavating, etc., incident to the preparation of foundations for towers or other structures or to the construction of roads, trails, and bridges, shall not be included in this account but in the accounts directly benefited. 101.342 Structures and improvements. This account shall include the cost in place of structures and improvements used and useful in connection with transmission operations. (See Electric plant instruction 10, § 101.3–10.) *† 101.343 Station equipment. This account shall include the cost installed of transforming, conversion, and switching equipment used for the purpose of changing the characteristics of electricity in connection with its transmission or for controlling transmission circuits. ITEMS (1) Bus compartments, concrete, brick, and sectional steel, including items permanently attached thereto. *For statutory citation, see note to § 101.00-1. Page 141 (2) Conduit, including concrete and iron duct runs not part of a building. (3) Control equipment, including batteries, battery charging equipment, transformers, remote relay boards, and connections. (4) Conversion equipment, including transformers, indoor and outdoor, frequency changers, motor generator sets, rectifiers, synchronous converters, motors, cooling equipment, and associated connections. (5) Fences. (6) Fixed and synchronous condensers, including transformers, switching equipment, blowers, motors, and connections. (7) Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided. (8) General station equipment, including air compressors, motors, hoists, cranes, test equipment, ventilating equipment, etc. (9) Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein. (10) Primary and secondary voltage connections, including bus runs and supports, insulators, potheads, lightning arresters, cable and wire runs from and to outdoor connections or to manholes and the associated regulators, reactors, resistors, surge arresters, and accessory equipment. (11) Switchboards, including meters, relays, control wiring, etc. (12) Switching equipment, indoor and outdoor, including oil circuit breakers and operating mechanisms, truck switches, and disconnect switches. (13) Tools and appliances. 101.344 Towers and fixtures. This account shall include the cost installed of towers and appurtenant fixtures used for supporting overhead transmission conductors. *† (1) Anchors, guys, braces. (2) Brackets. (3) Crossarms, including braces. ITEMS (4) Excavation, backfill, and disposal of excess excavated material, (5) Foundations. (6) Guards. (7) Insulator pins and suspension bolts. (8) Ladders and steps. (9) Railings, etc. (10) Towers. 101.345 Poles and fixtures. This account shall include the cost installed of transmission line poles, wood, steel, concrete, or other material, together with appurtenant fixtures used for supporting overhead transmission conductors. ITEMS (1) Anchors, head arm and other guys, including guy guards, guy clamps, strain insulators, pole plates, etc. (2) Brackets. (3) Crossarms and braces. (4) Excavation and backfill, including disposal of excess excavated material. (5) Extension arms. (6) Gaining, roofing, stenciling, and tagging. (7) Insulator pins and suspension bolts. (8) Paving. (9) Pole steps. (10) Poles, wood, steel, concrete, or other material. (11) Racks complete with insulators. (12) Reinforcing and stubbing. (13) Settings. (14) Shaving and painting. Page 142 *For statutory citation, see note to § 101.00-1. |