Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 52.00 - Uniform System Of Accounts For Water Companies Contents
BALANCE SHEET
SCHEDULE OF PLANT INVESTMENT AND GENERAL EQUIPMENT ACCOUNTS
Tangible Property
Section 52.104 - Structures

Current through Register 1531, September 27, 2024

This account shall include all permanent buildings and structures to house, support, or safeguard persons or property with all appurtenant fixtures, improvements to land and other constructions.

Buildings shall include all fixtures attached to and forming a permanent part thereof, such as water pipes and fixtures, steam pipes and fixtures for heating and ventilating, gas pipes and fixtures for lighting, etc., electric wiring and fixtures for lighting, signaling, etc., cranes and hoists and the motive power for operating them. This account also includes the cost of excavations, brick or concrete chimneys and such piers and foundations for machinery and apparatus as are designated to be as permanent as the buildings and independent of their use in connection with any particular units of equipment. Charge also the cost of architect's plans and of superintendence of construction.

Improvements to land include roadways, fences, sidewalks, sewer systems, water systems, yard lighting system, grading, trestles, canals, bench marks, monuments, and any other permanent structures which are an improvement to the property.

This account may be subdivided as follows, and so far as practicable, records of the cost of the structure devoted to water operations should be kept in the detail ++indicated. Structures used both for general offices and departmental purposes may be classed as "Miscellaneous."

a. Source of water supply structures.

b. Pumping station building and fixtures.

c. Purification buildings and fixtures.

d. Reservoirs and standpipes.

e. Distribution structures.

f. General office buildings and fixtures.

g. Miscellaneous structures devoted to water operations.

1. Store department structures.

2. General shop structures.

3. Garage structures, etc.

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