(16) Ventilating equipment.

(17) Water purification equipment, including softeners and accessories, evaporators and accessories, heat exchangers, filters, tanks for filtered or softened water, pumps, motors, etc.

(18) Water-supply systems, including pumps, motors, strainers, raw-water storage tanks, boiler wash pumps, intake and discharge pipes and tunnels not a part of a building.

(19) Wood fuel equipment, including hoppers, fuel hogs and accessories, elevators and conveyors, bins and gates, spouts, measuring equipment and associated drives.

NOTE: When the system for supplying boiler or condenser water is elaborate, as when it includes a dam, reservoir, canal, pipe line, cooling ponds, or where gas or oil is used as a fuel for producing steam and is supplied through a pipe line system owned by the utility, the cost of such special facilities shall be charged to a subdivision of Account 311, Structures and Improvements.

101.313 Engines and engine driven generators. This account shall include the cost installed of steam engines, reciprocating or rotary, and their associated auxiliaries; and engine driven main generators, except turbo-generator units.

ITEMS

(1) Air cleaning and cooling apparatus, including blowers, drive equipment, air ducts not a part of building, louvres, pumps, hoods, etc.

(2) Bolting, shafting, pulleys, reduction gearing, etc.

(3) Circulating pumps, including connections between condensers and intake and discharge tunnels.

(4) Cooling system, including towers, pumps, tank, and piping.

(5) Condensers, including condensate pumps, air and vacuum pumps, ejectors, unloading valves and vacuum breakers, expansion devices, screens, etc.

(6) Cranes, hoists, etc., including items wholly identified with items listed herein.

(7) Engines, reciprocating or rotary.

(8) Fire-extinguishing systems.

(9) Foundations and settings, especially constructed for and not expected to outlast the apparatus for which provided.

(10) Generators-main, A. C. or D. C., including field rheostats and connections for self-excited units, and excitation systems when identified with the generating unit.

(11) Governors.

(12) Lighting systems.

(13) Lubricating systems, including gages, filters, tanks, pumps, piping, motors, etc.

(14) Mechanical meters, including gages, recording instruments, sampling and testing equipment.

(15) Piping-main exhaust, including connections between generator and condenser and between condenser and hotwell.

(16) Piping-main steam, including connections from main throttle valve to turbine inlet.

(17) Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein.

(18) Pressure oil system, including accumulators, pumps, piping, motors, etc. (19) Throttle and inlet valve.

(20) Tunnels, intake and discharge, for condenser system, when not a part of a structure.

(21) Water screens, motors, etc.

101.314 Turbo-generator units. This account shall include the cost installed of main turbine driven units and accessory equipment used in generating electricity by steam.

*For statutory citation, see note to § 101.00-1.

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ITEMS

(1) Air cleaning and cooling apparatus, including blowers, drive equipment, air ducts not a part of building, louvres, pumps, hoods, etc.

(2) Circulating pumps, including connections between condensers and intake and discharge tunnels.

(3) Condensers, including condensate pumps, air and vacuum pumps, ejectors, unloading valves and vacuum breakers, expansion devices, screens, etc.

(4) Cooling system, including towers, pumps, tanks, and piping.

(5) Cranes, hoists, etc., including items wholly identified with items listed herein.

(6) Excitation system, when identified with main generating units. (7) Fire-extinguishing systems.

(8) Foundations and settings, especially constructed for and not expected to outlast the apparatus for which provided.

(9) Governors.

(10) Lighting systems.

(11) Lubricating systems, including gages, filters, tanks, pumps, piping, motors, etc.

(12) Mechanical meters, including gages, recording instruments, sampling and testing equipment.

(13) Piping-main exhaust, including connections between turbo-generator and condenser and between condenser and hotwell.

(14) Piping-main steam, including connections from main throttle valve to turbine inlet.

(15) Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein.

(16) Pressure oil systems, including accumulators, pumps, piping, motors, etc. (17) Steelwork, specially constructed for apparatus listed herein. (18) Throttle and inlet valve.

(19) Tunnels, intake and discharge, for condenser system, when not a part of structure, water screens, etc.

(20) Turbo-generators-main, including turbine and generator, field rheostats and electric connections for self-excited units.

**

(21) Water screens, motors, etc.

101.315 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 steam 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 they are 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 housing, 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 housings, protective screens, etc.

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*For statutory citation, see note to § 101.00-1.

(4) 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 grounding system, special fire-extinguishing system, and test equipment. (5) Station control system, including station switchboards with panel wiring, panels with instruments and control equipment only, panels with switching equipment mounted or mechanically connected, truck-type boards complete, cubicles, station supervisory control boards, generator and exciter signal stands, temperature recording devices, frequency-control equipment, master clocks, watthour meters and synchronoscope in the turbine room, station totalizing wattmeter, boiler-room load indicator equipment, 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.

*+

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.

101.316 Miscellaneous power plant equipment. This account shall include the cost installed of miscellaneous equipment in and about the steam generating plant devoted to general station use, and which is not properly includible in any of the foregoing steam-power 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, signal systems, callophones, emergency whistles and sirens, fire alarms, insect-control equipment, and other similar equipment.

(10) Railway cars not includible elsewhere.

(11) Refrigerating systems, 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 wholly used in connection with equipment included in another account its cost shall be included in such other account.

HYDRAULIC PRODUCTION

101.320 Land and land rights. This account shall include the cost of land and land rights used and useful in connection with hydraulic power generation. (See Electric plant instruction 9, § 101.3-9.)

*For statutory citation, see note to § 101.00-1.

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101.321 Structures and improvements. This account shall include the cost in place of structures and improvements used and useful in connection with hydraulic power generation. (See Electric plant instruction 10, § 101.3-10.)*+

101.322 Reservoirs, dams, and waterways. This account shall include the cost in place of facilities used for impounding, collecting, storage, diversion, regulation, and delivery of water used primarily for generating electricity.

ITEMS

(1) Bridges and culverts (when not a part of roads or railroads). (2) Clearing and preparing land.

(3) Dams, including wasteways, spillways, flashboards, spillway gates with operating and control mechanisms, tunnels, gate houses, and fish ladders. (4) Dikes and embankments.

(5) Electric system, including conductors, control system, transformers, lighting fixtures, etc.

(6) Excavation, including shoring, bracing, bridging, refill, and disposal of excess excavated material.

(7) Foundations and settings specially constructed for and not expected to outlast the apparatus for which provided.

(8) Intakes, including trash racks, rack cleaners, control gates and valves with operating mechanisms, and intake house when not a part of station structure.

(9) Platforms, railings, steps, gratings, etc., appurtenant to structures listed herein.

(10) Power lines wholly identified with items included herein.

(11) Retaining walls.

(12) Water conductors and accessories, including canals, tunnels, flumes, penstocks, pipe conductors, forebays, tailraces, navigation locks and operating mechanisms, water-hammer and surge tanks, and supporting trestles and structures.

(13) Water storage reservoirs, including dams, flashboards, spillway gates and operating mechanisms, inlet and outlet tunnels, regulating valves and valve towers, silt and mud sluicing tunnels with valve or gate towers, and all other structures wholly identified with any of the foregoing items.

101.323 Water wheels, turbines, and generators. This account shall include the cost installed of water wheels and hydraulic turbines (from connection with penstock or flume to tailrace) and generators driven thereby devoted to the production of electricity by water power or for the production of power for industrial or other purposes, if the equipment used for such purposes is a part of the hydraulic power plant works.

ITEMS

(1) Exciter water wheels and turbines, including runners, gates, governors, pressure regulators, oil pumps, operating mechanisms, scroll cases, draft tubes, and draft-tube supports.

(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 systems, including gages, filters, tanks, pumps, piping, etc.

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*For statutory citation, see note to § 101.00-1.

(8) Main penstock valves and appurtenances, including main valves, control equipment, bypass valves and fittings, and other accessories.

(9) Main turbines and water wheels, including runners, gates, governors, pressure regulators, oil pumps, operating mechanisms, scroll cases, draft tubes, and draft-tube supports.

(10) Mechanical meters and recording instruments.

(11) Miscellaneous water-wheel equipment, including gages, thermometers, meters, and other instruments.

(12) Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein.

(13) Scroll case filling and drain system, including gates, pipe, valves, fittings, etc.

(14) Water-actuated pressure-regulator system, including tanks and housings, pipes, valves, fittings and insulations, piers and anchorage, and excavation and backfill.

101.324 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 hydraulic power and the protection of electric circuits and equipment, except electric motors used to drive equipment included in other accounts, such motors being included in the account in which the equipment with which they are 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 housings, protective screens, etc.

(4) 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 grounding system, special fire-extinguishing system, and test equipment.

(5) Station control system, including station switchboards with panel wiring, panels with instruments and control equipment only, panels with switching equipment mounted or mechanically connected, truck type boards complete, cubicles, station supervisory control devices, frequency control equipment, master clocks, watt-hour 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 housings for batteries, protective screens, doors, etc.

NOTE: When any item of equipment listed herein is used wholly to furnish power to equipment, it shall be included in such equipment account.

*For statutory citation, see note to § 101.00-1.

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