342. Storage Structures and Improvements Continued. 5. Holder lift. 6. Holder piston. 7. Holder tank. 8. Pressure tank. 9. Walk. 10. Elevator. IV. TRANSMISSION PLANT 352. Structures and Improvements. (Use units for account 312.) 353. Mains. (Use units for Account 359, Distribution Mains.) 354. Pumping and Regulating Equipment. (Use units for Account 360, Distribution Pumping and Regulating Equipment, and Account 368, Other Distribution System Equipment, as appropriate.) V. DISTRIBUTION PLANT 358. Structures and Improvements. (Use units for account 312.) 359. Mains. 1. Pipe, two or more continuous standard lengths of pipe including fittings. 2. District governor. 3. Dust catcher. 4. Oil fogger. NOTE. "Mains" shall include pipe, fittings, specials, drips, joints, and blocking. 360. Pumping and Regulating Equipment. 1. After cooler. 2. Booster. 3. Compressor. 4. District meter. 5. Governor. 6. Separator. 7. Vault or manhole. 361. Services. 1. Main to curb line (stub). 2. Curb line to building (extension). 362. Meters. 1. Meter. 363. Meter Installations. 1. Meter installation. 364. House Regulators. 1. House regulator. 365. House Regulator Installations. 1. House regulator installation. 366. Other Property on Customers' Premises. (Follow same scheme as in other accounts with one piece of apparatus constituting a unit.) 368. Other Distribution System Equipment. 1. Office furniture and equipment. VI. GENERAL PLANT 371. Structures and Improvements. (Use units for account 312.) 372. Office Furniture and Equipment. Each principal item of equipment such as: 1. Adding or calculating machine (including coin counters). 2. Bookcase (complete). 3. Blue-print machine. 4. Cabinet. 5. Chair. 6. Desk. 7. Dictating machine (recording or reproducing). 8. Duplicating machine (including letterpress). 9. Photostat machine. 14. Pump. 15. Trenching machine. 16. Backfilling machine. 378. Communication Equipment. Each principal item of equipment such as: 1. Carrier current coupling capacitator. 2. Carrier current transmitting and receiving set. 4. Radio receiver. 5. Radio transmitter. 6. Storage battery installation. NOTE.-Units of conductors, supports, and duct lines shall be identical with those prescribed for accounts 344, 345, 346, 347, 348, 354, 355, 356, and 357, for the Uniform System of Accounts Prescribed for Public Utilities and Licensees. FEDERAL POWER COMMISSION UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR NATURAL GAS COMPANIES APPENDIX II APPLICATION OF UNIFORM SYSTEM OF ACCOUNTS TO EFFECTIVE JANUARY 1, 1940 153 |