ITEMS

1. Air blast equipment, including blowers and driving units, piping and supports. 2. Air inlet louvres and filters.

3. Foundations and settings, specially constructed for and not intended to outlast the apparatus for which provided.

4. Generating equipment, including automatic cycle controls, generators, operating floor, superheaters and wash boxes.

5. Instruments and instrument boards, complete with signal lights and thermocouples and including gauge board, pressure gauges, and pyrometers.

6. Meters and regulators, such as, air flow meter, generator oil meter, steam flow meter, and steam regulator.

7. Piping and valves, air, steam (commencing at steam header), water (inside building), and oil gas (up to outlet of final piece of apparatus in building).

8. Pumps, hydraulic and oil.

9. Tanks, hydraulic accumulator, hydraulic return, oil and steam accumulator.

313 Generating equipment — O the r processes.

This account shall include, with subdivisions for each type of gas produced, the cost installed of generating equipment which is not included in any of the foregoing accounts, such as benches and retorts for the production of coal gas, equipment used for generating acetylene gas, etc.

ITEMS

As to coal gas production equipment: 1. Benches.

2. Charging and drawing machines.

3. Control apparatus.

4. Equipment for steaming retorts.

5. Flues, uptakes and breeching, whether or not stacks are included in this account. 6. Foundations.

7. Fuel handling equipment used exclusively for retorts, including weight lorries, tracks, etc., and grinders, breakers, and screens located in retort house.

8. Fuel system under retorts, including built-in producers.

9. Piping, including ascension pipes, hydraulic main, liquor flushing decanter tank, liquor pump, and return line to hydraulic main.

10. Primary atmospheric condensers. 11. Retorts.

12. Stacks-brick, steel, and concrete when set on separate foundations independent of substructure or superstructure of buildings, including lightning arresters.

314 Coal, coke, and ash handling equip

ment.

This account shall include the cost installed of structures or equipment used for the transportation, storage, washing, and treatment of coal, coke, and ashes,

1. Blast equipment, including blowers and driving units, piping, and supports. 2. Control apparatus.

3. Foundations and settings, specially constructed for and not intended to outlast the apparatus for which provided.

4. Fuel and ash handling equipment, used wholly in reforming gas.

5. Oil gas apparatus, used for reforming gas.

6. Piping steam (commencing at steam header), water (inside of building), and gas (up to outlet of final piece of apparatus in building).

7. Pumps and driving units.

8. Purifiers for gas to be reformed.

6. Dehydrators.

7. Engines, not an integral part of driven equipment.

8. Foundations and settings, specially constructed for and not intended to outlast the equipment for which provided.

9. Instruments and meters, electric. 10. Lubricators.

11. Napthalene and light oil scrubbers.

12. Other accessory equipment such as coolers, spray ponds, pumps, platforms, railings, stairs.

13. Oxide elevators and pits, platforms, tables, and trenches.

14. Piping-air, steam, water, gas, condensate, liquor, tar, etc., from inlet valve of

325.5

Other land and land rights.

This account shall include the cost of land and land rights used in connection with the production of natural gas, when not properly assignable to any of the foregoing accounts. (See gas plant instruction 7.)

326 Gas well structures.

This account shall include the cost of well structures and improvements used in connection with the housing of permanent bailers and other equipment necessary to keep the wells in operation. (See gas plant instruction 8.)

327 Field compressor station structures.

This account shall include the cost of structures and improvements used in connection with the housing of compressor station equipment used to raise the pressure of natural gas before it is conveyed to the terminus of the field lines. (See gas plant instruction 8.)

1. Boiler plant, coal handling and ash handling equipment for steam powered compressor station.

2. Compressed air system equipment.

3. Compressor equipment and driving units, including auxiliaries, foundations, guard rails and enclosures, etc.

4. Electric system equipment, including generating equipment and driving units, power wiring, transformers, regulators, battery equipment, switchboard, etc.

5. Fire fighting equipment.

6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipe bends and connections, and associated scrubbers, separators, tanks, gauges and instruments.

7. Laboratory and testing equipment. 8. Lubricating oil system, including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc.

9. Office furniture and fixtures and general equipment such as heating boilers, steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc.

10. Shop tools and equipment.

11. Water supply and circulation system, including water well, tank, water piping, cooling tower, spray fence, and water treatment equipment, etc., but not including water system equipment solely for domestic and general use.

334 Field measuring and regulating station equipment.

This account shall include the cost installed of meters, gauges, and other equipment used in measuring and regulating natural gas collected in field lines before the point where it enters the transmission or distribution system.

ITEMS

1. Automatic control equipment. 2. Boilers, heaters, etc.

3. Foundations, pits, etc.

4. Gas cleaners, scrubbers, separators, dehydrators, etc.