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 318 - Residual Refining Equipment

Universal Citation: 220 CMR 50.00 MA Code of Regs 318

Current through Register 1531, September 27, 2024

This account shall include the cost installed of apparatus used in refining and handling of residuals except where the apparatus is necessary for the operation of property included in account 317, Purification Equipment.

ITEMS

1. Ammonia stills, condensers, saturators, etc.

2. Apparatus for removal of residuals from purifier liquids.

3. Coke filter.

4. Coke handling and storage facilities, used solely for coke held for sale.

5. Condensers.

6. Control apparatus.

7. Coolers.

8. Decanters.

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

10. Gauges.

11. Heating equipment for apparatus included in this account.

12. Instruments.

13. Light oil stills, washers, etc.

14. Piping and pumps.

15. Platforms, stairs, and ladders.

16. Separators.

17. Storage tanks.

18. Supports.

19. Tar dehydrators, stills, etc.

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