Sec. 182.5. Structures and improvements

(a) Structures and improvements (accounts 1311, 1351 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 electric plant instruction § 182.8.)

(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 steelwork 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 account 1312 or account 1332

(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

(c) Items not included in Buildings:

(1) Do not include in the cost of buildings any lighting, heating, or other fixtures temporarily attached for purposes of display or demonstration.

(2) The cost of specially provided foundations not expected to outlast the machinery or apparatus for which provided, and the cost of angle irons, castings, etc., installed at the base of an item of equipment, shall be charged to the same account as the cost of the machinery, apparatus, or equipment.

(3) Minor buildings and structures, such as valve towers, patrolmen's towers, telephone stations, etc., which are used directly in connection with or form a part of a reservoir, dam, waterway, etc., shall be considered a part of the facility in connection with which constructed or operated and the cost thereof shall be accounted for accordingly.

(4) When furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate equipment account, and no part to the building account.

(5) Where the structure of a dam forms also the foundation of the power plant building, such foundation shall be considered a part of the dam.

(6) Minor structures at substations shall be included in account 1352, Station Equipment.

(d) Items includible under “Other Structures”:

(1) Athletic field structures

(2) Docks

(3) Fences and fence curbs (not including protective fences isolating individual items of equipment, which should be charged to the appropriate equipment account)

(4) Gas and oil supply systems, including pipe lines, holders, boosters, etc.

(5) Intra-site communication system poles, pole fixtures, wires and cables

(6) Landscaping, lawns, shrubbery, etc.

(7) Roadways, railroads, bridges, and trestles, intra-site, except railroads provided for in equipment accounts

(8) Sewer systems for general use

(9) Sidewalks, curbs and streets constructed by the utility

(10) Tanks when constructed as distinct structural units

(11) Water front improvements

(12) Water supply piping, hydrants and wells

(13) Yard drainage systems

(14) Yard lighting systems

(15) Yard surfacing, gravel, concrete, or oil