Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › GAS PLANT ACCOUNTS › 2 - PRODUCTION PLANT › Manufactured Gas Production Plant › Section 306 - Boiler Plant Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost installed of
			   furnaces, boilers, steam and feed water piping, boiler apparatus, and
			   accessories used in the production of steam at gas production plants.
ITEMS
1.
			 Accumulators.
2. Air preheaters,
			 including fans and drives, and ducts not part of building.
3. Ash disposal equipment, including
			 sluiceways not part of a building, pumps and piping, crane, ash bucket conveyor
			 and drives, ash cars, etc.
4. Belt
			 conveyors, including drives.
5.
			 Blast gate valves.
6. Blow-down
			 tanks and piping.
7. Boilers,
			 including valves attached thereto, casings, safety valves, soot blowers, soot
			 hoppers, superheaters, and feed water regulators.
8. Cinder and dust catcher system, including
			 mechanical and electric types.
9.
			 Coal and coke handling equipment, including hoppers, lorries, etc., used wholly
			 for boilers.
10. Combustion control
			 system, including all apparatus installed for the regulation and control of the
			 supply of fuel or air to boilers.
11. Control apparatus.
12. Cranes, hoists, etc., wholly identified
			 with apparatus listed herein.
13.
			 Desuperheaters and reducing valves.
14. Draft apparatus, including forced,
			 induced, and other draft systems, with blowers, fans, and ducts not part of
			 building.
15.
			 Economizers.
16. Emergency lighting
			 systems, not part of building, keep-a-lite systems, etc.
17. Emergency signal systems, in connection
			 with boiler operation.
18. Feed
			 water heaters, including primary and stage.
19. Flues, uptakes, and breeching, whether or
			 not stacks are included in this account.
20. Foundations and settings, specially
			 constructed for and not intended to outlast the apparatus for which
			 provided.
21. Furnaces.
22. Gas firing system, including gas lines,
			 burners, etc., for gas fired boilers.
23. Injectors.
24. Mechanical stoker and feeding systems,
			 clinker grinders, including drives.
25. Meters, gauges, recording instruments,
			 etc.
26. Oil burning equipment,
			 including tanks, heaters, pumps with drives, burner equipment, piping, and
			 conditioning apparatus.
27.
			 Painting, first cost.
28. Panels,
			 control (for operating apparatus listed herein).
29. Piping system, steam header and exhaust
			 header, including accessory pipe hangers, steam traps, etc., make-up water,
			 feed water, drip, blow-off, water pipe lines used for steam plant, and valve
			 control system.
30. Platforms,
			 railings, steps, gratings, etc., appurtenant to apparatus listed
			 herein.
31. Pulverizing
			 equipment.
32. Pumps and driving
			 units, for feed water, heater condensate, condenser water, and drip.
33. Stacks-brick, steel, and concrete, when
			 set on separate foundations independent of substructure or superstructure of
			 building.
34. Steam
			 reheaters.
35. Steelwork,
			 especially constructed for apparatus listed herein.
36. Tanks, including surge, weighing, return,
			 blow-off, feed water storage.
37.
			 Tar burning equipment for utilization of tar as boiler fuel, including tanks,
			 pumps, burner equipment, piping, etc.
38. Waste heat boilers and accessories-stack
			 valve and stack irrespective of location.
39. Water treatment system, including
			 purifiers, settling tanks, filters, chemical mixing and dosing apparatus,
			 etc.
NOTE A. - This account shall not include boilers or
				steam pipes whose primary purpose is the heating of buildings.
NOTE B. - When the system for supplying boiler or
				condenser water is elaborate, as when it includes a dam, reservoir, canal, or
				pipe line, the cost shall not be charged to this account but to a special
				subdivision of account 305, Structures and Improvements Manufactured
				Gas.