Sec. 195.2. Electric plant defined

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(a) The Public Service Law defines “electric plant” as follows:
Section 2, Subdivision 12. “The term ‘electric plant,’ when used in this chapter, includes all real estate, fixtures and personal property operated, owned, used or to be used for or in connection with or to facilitate the generation, transmission, distribution, sale or furnishing of electricity for light, heat or power; and any conduits, ducts or other devices, materials, apparatus or property for containing, holding or carrying conductors used or to be used for the transmission of electricity for light, heat or power.”
(b) Whenever the term “electric plant” is used in this system of accounts it shall be understood to have the inclusive meaning given it by the definition quoted above.

                    
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