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 311 - Liquefied Petroleum Gas Equipment

Current through Register 1531, September 27, 2024

A. This account shall include the cost installed of equipment used for the production of gas from petroleum derivatives, such as propane, butane, or gasoline.

B. Subdivisions of this account shall be maintained for each producing process for which this account is provided. A separate sub-account shall be maintained also for bottling equipment included herein.

ITEMS

1. Blowers.

2. Boilers.

3. Calorimixer.

4. Carbureting equipment.

5. Compression equipment.

6. Controller.

7. Control apparatus.

8. Enclosures and protective fences.

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

10. Heat exchanger.

11. Gauges and instruments.

12 Mixing or proportioning equipment.

13. Motors, not an integral part of driven equipment.

14. Odorizing equipment.

15. Oil separator.

16. Piping - steam (commencing at steam header), water (inside of building), oil (from supply tank), and gas (up to outlet of final piece of apparatus in building).

17. Pits.

18. Prime movers.

19. Pumps, including driving units.

20. Regulator.

21. Stairs, platforms, and ladders.

22. Storage equipment, tanks, etc.

23. Superheater.

24. Traps.

25. Valves - regulating and check.

26. Vaporizing equipment.

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