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
5 - GENERAL PLANT
Section 394 - Tools, Shop, and Garage Equipment

Universal Citation: 220 CMR 50.00 MA Code of Regs 394

Current through Register 1531, September 27, 2024

This account shall include the cost of tools, implements, and equipment used in construction, repair work, general shops and garages and not specifically provided for or includible in other accounts.

ITEMS

1. Air compressors.

2. Anvils.

3. Automobile repair shop equipment.

4. Battery charging equipment.

5. Belts, shafts and countershafts.

6. Boilers.

7. Cable pulling equipment.

8. Concrete mixers.

9. Derricks.

10. Drill presses

11. Electric equipment.

12. Engines.

13. Forges.

14. Foundations and settings specially constructed for equipment in this account and not expected to outlast the equipment for which provided.

15. Furnaces.

16. Gas producers.

17. Gasoline pumps, oil pumps, and storage tanks.

18. Greasing tools and equipment.

19. Hoists.

20. Ladders.

21. Lathes.

22. Machine tools.

23. Motor driven tools.

24. Motors.

25. Pipe threading and cutting tools.

26. Pneumatic tools.

27. Pumps.

28. Riveters.

29. Smithing equipment.

30. Tool racks.

31. Vises.

32. Welding apparatus.

33. Work benches.

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