New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter IV - STEAM UTILITIES › Subchapter F - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 463 - Instructions-steam Plant Accounts › Section 463.9 - Structures and improvements

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Structures and improvements means all permanent buildings and structures to
					 house, support or safeguard property or persons, and improvements of a
					 permanent character, other than public improvements, on or to land.
(b) Buildings means permanent structures to
					 house, support or safeguard property or persons, including all fixtures
					 permanently attached to and made a part of buildings and which can not be
					 removed therefrom without cutting into the walls, ceilings or floors, or
					 without in some way impairing the buildings.
(c) Improvements means permanent improvements
					 (other than buildings) to land.
(d)
					 Items of cost (see steam plant instruction §
											463.3).
BUILDINGS
(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.
(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 or
					 steelwork of a building.
(32)
					 Storage facilities constituting 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.
OTHER STRUCTURES AND IMPROVEMENTS
(1) Athletic field structures.
(2) Billboards.
(3) Docks.
(4) Fences and fence curbs (not including
					 protective fences isolating individual items of equipment, which should be
					 charged to the appropriate equipment account).
(5) Gas and oil supply systems, including
					 pipe lines, holders, boosters, etc.
(6) Intra-site communication system poles,
					 pole fixtures, wires and cables.
(7)
					 Landscaping, lawns, shrubbery, etc.
(8) Retaining walls (not associated with a
					 building), except when they increase the value of the land or are primarily to
					 preserve the level of the land.
(9)
					 Roadways, railroads, bridges, and trestles, intra-site, except railroads
					 provided for in equipment accounts.
(10) Sewer systems for general use.
(11) Sidewalks, curbs and streets constructed
					 by the utility, except sidewalks and curbs on public streets, which shall be
					 included in the land account.
(12)
					 Tanks, when constructed as distinct structural units.
(13) Waterfront improvements.
(14) Water supply piping, hydrants and
					 wells.
(15) Yard drainage
					 systems.
(16) Yard lighting
					 systems.
(17) Yard surfacing,
					 gravel, concrete or oil.
Note: The cost of disposing of material excavated in
						connection with construction shall be considered as a part of the cost of such
						work, except as follows:
(a) When
					 such material is used for filling, the cost of loading, hauling and dumping
					 shall be equitably apportioned between the work in connection with which the
					 removal occurs and the work in connection with which the material is used;
(b) when such material is sold,
					 the net amount realized from such sales shall be credited to the work in
					 connection with which the removal occurs. If the amount realized from the sale
					 of excavated materials exceeds the removal costs and the costs in connection
					 with the sale, the excess shall be credited to the land account in which the
					 site is carried.