New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter III - GAS UTILITIES › Subchapter F - UNIFORM SYSTEMS OF ACCOUNTS › Article 2 - Classes C and D › Part 322 - Instructions-gas Plant Accounts › Section 322.5 - Structures and improvements

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Structures and improvements (accounts 1311, 1361 and 1371) means all permanent
					 buildings and structures to house, support or safeguard property or persons,
					 and improvements of a permanent character on or to land, including all fixtures
					 permanently attached to and made a part of buildings or structures and which
					 can not be removed therefrom without cutting into the walls, ceilings or
					 floors, or without in some way impairing the buildings.
(b) Structures and improvements are of two
					 types: Buildings and Other Structures. The principal items includible under
					 "Buildings" are:
(1) Architects'
					 plans
(2) Ash pits (when located
					 within the building proper)
(3)
					 Boilers, furnaces, piping, wiring, fixtures and machinery for heating,
					 lighting, signaling, ventilating and plumbing
(4) Bulkheads, including dredging, riprap
					 fill, piling, decking, concrete, fenders, etc., when exposed and subject to
					 maintenance and replacement
(5)
					 Chimneys
(6) Coal bins and
					 bunkers
(7) Commissions and fees to
					 brokers, agents, architects and others
(8) Conduit
(9) Damages to abutting property during
					 construction
(10) Door checks and
					 door stops
(11) Drainage and
					 sewerage systems
(12) Elevators,
					 cranes, hoists, etc., and the machinery for operating them, when not
					 specifically provided for in other accounts
(13) Excavation, including shoring, bracing,
					 bridging, refill, and disposal of excess excavated material
(14) Fire protection systems when forming a
					 part of a structure
(15) Floor
					 covering (permanently attached)
(16) Foundations and piers for machinery,
					 constructed as a permanent part of a building or other item listed
					 herein
(17) Grading when directly
					 occasioned by the building of a structure
(18) Leases, voiding, upon purchase, to
					 secure possession of structures
(19) Leased property, expenditures on (See
					 gas plant instruction §
												322.8.)
(20) Lighting fixtures and outside lighting
					 systems
(21) Painting, at time of
					 construction
(22) Partitions,
					 including movable
(23) Permits and
					 privileges
(24) Platforms,
					 railings, and gratings when constructed as a part of a structure
(25) Power boards for services to a
					 building
(26) Refrigerating systems
					 for general use
(27) Retaining
					 walls
(28) Scales, connected to and
					 forming a part of a structure
(29)
					 Screens
(30) Sprinkling
					 systems
(31) Stacks--brick, steel,
					 or concrete, when set on foundation forming part of general foundation and
					 steel work of a building
(32)
					 Storage facilities constituting a part of a building
(33) Storm doors and windows
(34) Subways, areaways, and tunnels directly
					 connected to and forming part of a structure
(35) Tanks constructed as part of a building
					 when not includible in another account
(36) Tunnels, intake and discharge, when
					 constructed as part of a structure
(37) Vaults constructed as part of a
					 building
(38) Water supply system
					 for a building
(39) Window shades
					 and ventilators