Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.354 - Retirement Unit Account 354 Structures and Improvements

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any applicable unit of structures and
				improvements used in connection with sewage collection, pumping, treatment and
				disposal, and general plant operations.
b) List
Architect and engineer plans and specifications including
				  supervision
Boilers, furnaces, piping, wiring, fixtures, and machinery for
				  heating, lighting, signaling, ventilating and air conditioning systems, plumbing,
				  vacuum cleaning systems, incinerator and smoke pipe flues, ect.
Bulkheads, including dredging, riprap fill, piling, decking,
				  concrete fenders, etc., when exposed and subject to maintenance and
				  replacement
Commissions and fees to brokers, agents, architects and
				  others
Conduit (not to be removed) with its contents
Damages to abutting property during construction
Drainage systems
Elevators, cranes, hoists, ect., and the machinery for operating
				  them
Excavation, including shoring, bracing, bridging, refill and
				  disposal of excess excavated material, cofferdams around foundation, pumping water
				  from cofferdam during construction, test borings
Fences and fence curbs (not including protective fences isolating
				  items of equipment which should be charged to the appropriate equipment
				  account)
Fire protection systems when forming a part of a structure
Flagpole
Floor covering (permanently attached)
Foundations and piers for machinery, constructed as a permanent
				  part of a building or other item listed herein
Grading and clearing when directly occasioned by the building of a
				  structure
Intrasite communication system, poles, pole fixtures, wires and
				  cables
Landscaping, laws, shrubbery, etc.
Leases, voiding upon purchase, to secure possession of
				  structures
Lighting fixtures and outside lighting systems
Marquee, permanently attached to building
Painting, first cost
Partitions, including movable
Permanent paving, concrete, brick, flagstone, asphalt, etc.,
				  within the property lines
Permits and privileges
Power boards for services to a building
Refrigerating systems for general use
Retaining walls except when identified with land
Roadways
Roofs
Scales, connected to and forming a part of a structure
Sidewalks, culverts, curbs and streets constructed by the utility
				  on its property
Sprinkling systems
Stacks-brick, steel, or concrete when set on foundation forming
				  part of general foundation and steelwork of a building
Steel inspection during construction
Storage facilities constituting a part of a building
Storm doors and windows
Temporary heating during construction (net cost)
Temporary water connection during construction (net cost)
Temporary shanties and other facilities used during construction
				  (net cost)
Topographical maps
Tunnels, intake and discharge when constructed as part of a
				  structure including sluice gates and those constructed to house.
Vaults constructed as part of a building
Watchmen's sheds and clock systems (net cost when used during
				  construction only)
Water and sewer systems, for general use
Water meters and supply system for a building or for general
				  company purposes
Water supply piping, hydrants and wells
Yard surfacing, gravel, conrete, or oil (First cost
				  only)