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 307 - Other Power Equipment

Universal Citation: 220 CMR 50.00 MA Code of Regs 307

Current through Register 1531, September 27, 2024

A. This account shall include the cost installed of electric generating and accessory equipment used for supplying electricity in gas production plants.

B. This account shall also include the cost installed of miscellaneous power equipment at gas production plants which is not included in any other account.

ITEMS

1. Acid proofing of battery rooms.

2. Air duct runs in battery rooms.

3. Air pump, steamjet.

4. Batteries for control and general station use.

5. Belts, pulleys, hangers, shafts, and countershafts.

6. Cables between generators and switchboards.

7. Cabinets, control.

8. Compartments, including buses, connections and items permanently attached.

9. Enclosure equipment not an integral part of building.

10. Engines, including steam rotary or reciprocating, steam turbines, and internal combustion engines.

11. Foundations and settings, specially constructed for and not intended to outlast the apparatus for which provided.

12. Generators, A.C. or D.C., including excitation system.

13. Ground connections, for main station ground.

14. Lightning arresters.

15. Motor generators, frequency changers, and converters.

16. Overhead power lines, including poles, crossarms, insulators, conductors, etc.

17. Panels, control, including supports and instruments.

18. Piping applicable to apparatus listed herein.

19. Reactors.

20. Rectifiers.

21. Safety equipment, including rubber mats, remote closing devices, glove cabinets.

22. Switchboards, including frames, panels, meters, and instruments.

23. Switching equipment, including oil circuit breakers, disconnecting switches and connections.

24. Synchronous converters.

25. Transformers, including transformer platforms.

26. Underground conduit system, including manholes and conductors.

When any unit of equipment listed herein is wholly used to furnish power to equipment included in another single account, its cost shall be included in such account.

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