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
3 - STORAGE PLANT
Section 362 - Gas Holders

Universal Citation: 220 CMR 50.00 MA Code of Regs 362

Current through Register 1531, September 27, 2024

This account shall include the cost installed of holders and associated appliances used in the storage of gas above ground, or in underground receptacles installed for local storage purposes.

ITEMS

1. Alarm systems.

2. Buried piping, tanks or other underground construction for gas storage.

3. Flood and fire control equipment.

4. Foundations.

5. Holder pistons.

6. Holders - waterless, including elevators, tar apparatus, and inlet and outlet connections.

7. Holders - waterseal, including oil skimmer, heating equipment, drips and inlet and outlet connections.

8. Hortonspheres and high pressure tanks, including inlet and outlet connections, access equipment, etc.

9. Lighting.

10. Pumps.

11. Ventilating equipment.

12. Walkways.

NOTE A. - If the utility stores gas by the liquefaction process the holders for such liquids, whether above or below ground, shall be included in a separate subaccount hereunder.

NOTE B. - Relief holders used in connection with manufactured gas operations shall be included in account 305, Structures and Improvements.

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