353

Station Equipment.

1. Air compressor.

2. Air duct system.

3. Auxiliary generator set. 4. Battery charging set.

5. Bus and Wiring-Power:

a. Bus compartment or cubicle for equipment.

b. Bus-wires, cables, shapes, and insulators.

c. Cable or conductor, each continuous circuit run.

d. Conduit, duct or cable trench, each continuous run, bank or section.

6. Capactor, static, bank of.

7. Condenser, synchronous.

8. Conthol installation, system operator's.

9. Converter, synchronous or rotary. 10. Crane or hoist.

11. Exciter.

12. Fire protection system or equipment.

13. Frequency changer.

14. Frequency control system.

15. Fuse equipment, set of high tension.

16. Generator voltage regulator system.

17. Lighting system.

18. Lighting arrester, 23 kv or higher,

set of.

19. Manhole.

20. Motor generator set.

21. Oil purifier or filter.

22. Oil switch or circuit breaker.

23. Panel or panels, devoted to a single purpose, with equipment accessory thereto.

24. Reactor or resistor.

25. Rectifier.

26. Storage battery, set or bank for station control and power.

27. Structure forming or support for one or more units of equipment.

28. Switches, airbreak, grounding or set of disconnecting.

29. Switchgear (compartment, cubicle, etc.), complete assembly.

30. Telemetering equipment, each installation.

31. Testing equipment, set of.

32. Track system, transformer.

33. Transformer, not accessory to a panel.

34. Truck switch with wiring and instruments.

35. Truck, transformer.

36. Unit station.

37. Voltage regulator (see also item 16).

38. Wave trap, carrier current.

354 Towers and Fixtures.

1. Tower, with or without foundation

355 Poles and Fixtures.

1. Frame, A or H, with or without associated crossarms, guys, anchors, etc. 2. Pole, i.e., line pole, brace pole, or guy pole, with or without associated crossarms, guys, anchors, etc.

3. Special structure, such as, bridge fixture, river crossing, long-span fixture, with or without associated crossarms, guys, anchors, etc.

356 Overhead Conductors and Devices.

1. Conductor, two continuous spans of one circuit.

2. Circuit breaker.

3. Lightning arresters, set of.

4. Line switches, set of.

357 Underground Conduit.

1. Conduit, section of, between two manholes, or between a manhole and a pole.

2. Manhole, splicing chamber or vault (not including handholes).

3. Ventilating equipment, complete installation at one location.

4. Tunnel.

358 Underground Conductors and De

vices.

1. Circuit breaker.

2. Cable (buried), with or without potheads, section between two termini points.

3. Cable (in conduit), with or without potheads, circuit between two manholes or vaults or between a manhole and a terminal.

4. Cable (submarine), with or without potheads, between terminal chambers or manholes.

5. Lightning arresters, set of.

6. Line switches, set of.

7. Pump house, complete structure (oil filled cables).

8. Pumping equipment, storage tank, etc., each installation (oil filled cables). 359 Roads and Trails.

(See Account 336 for applicable retirement units of property.)

DISTRIBUTION PLANT

361 Structures and Improvements. (See Account 311 for applicable retirement units of property.)

362 Station Equipment.

(See Account 353 for applicable retirement units of property.)

363 Storage Battery Equipment.

(See Account 353 for applicable retirement units of property.)

364 Poles, Towers and Fixtures.

1. Frame, A or H, with or without associated crossarms, guys, anchors, etc.

2. Pole, 1.e., line pole, brace pole, or guy pole, with or without associated crossarms, guys, anchors, etc.

3. Tower, with or without foundation. 365 Overhead Conductors and Devices. 1. Conductor, two continuous spans of one circuit.

371

Installation on Customers' Premises. 1. Cable vault.

2. Commercial lighting equipment installation on one premise.

3. Equipment installation, such as a frequency changer, a motor a motor generator set, etc.

4. Switchboard and wire or cable connections on one premise.

NOTE: See also other accounts for appropriate units of property.

372 Leased Property on Customers' Premises.

1. Equipment installation, such as a motor, a transformer, etc.

NOTE: See also other accounts for appropriate units of property.

373 Street Lighting and Signal Systems. 1. Capacitor, bank of.

2. Control equipment, such as, contactor, protector, clock operated switch, etc.

3. Post, standard or bracket, with or without luminaire or suspension lamp fixture.

4. Signal installations at one location. 5. Transformer.

NOTE: See also units as listed under accounts 365, Overhead Conductors and Devices. 366. Underground Conduit, 367, Underground Conductors and Devices, and 368, Line Transformers, when such property is included in this account.

GENERAL PLANT

390 Structures and Improvements. (See account 311 for applicable retirement units of property.)

391 Office Furniture and Equipment. Each principal item of equipment such as:

1. Office equipment; accounting machine, adding machine, calculating machine, coin counters, signature writer, typewriter.

2. Office furniture; desk, cabinet, safe, file.

3. Duplicating equipment; blueprint machine, photostat machine. offset press, photocopy machine, transcopy machine.

4. Mechanical processing equipment; key punch, sorters, tabulators, electronic calculators.

392 Transportation Equipment.

Each principal item of equipment such as:

1. Airplane.

2. Automobile.

3. Boat.

4. Electrical vehicle.

5. Motor truck.

6. Motorcycle.

7. Tractor.

8. Trailer, wagon, etc. 393 Stores Equipment.

Each principal item of equipment such as:

1. Counter, shelving, bins or racks, each location.

2. Crane, hoist, or chainfall.

3. Portable elevating and stacking equipment.

4. Truck.

394 Tools, Shop and Garage Equip

ment.

Each principal item of equipment such as:

1. Shop equipment and tools; drill press, welding machine, forge, furnace, lathe, planer, shaper.

2. Garage and repair equipment; gasoline or oil pump, battery charging set, car lift, power-driven greasing machine.

3. Tools and work equipment; pneumatic tool, welding set, power saw, transit, level, concrete mixer.

395 Laboratory Equipment.

Each principal item of equipment such as:

1. Centrifuge. 2. Dynamometer.

397 Communication Equipment.

Each principal item or set of equipment such as:

1. Antenna and supporting structure. 2. Carrier current coupling capacitor. 3. Carrier current transmitting and receiving set.

4. Intercommunicating telephone apparatus.

5. Microwave apparatus.

6. Receiver, stationary or mobile.

7. Storage battery set or motor generator set.

8. Teletype apparatus.

9. Transmitter, stationary or mobile.

NOTE: Units of conductors, supports, and duct lines shall be identical with those prescribed for Accounts 354, 355, 356, 357, 358, 364, 365, 366 and 367.

398 Miscellaneous Equipment.

Each principal item of equipment if includible in this amount.

399 Other Tangible Property.

Units to be assigned as items of property are included herein.

AUTHORITY: Secs. 301, 304, 309; 49 Stat. 854, 855, 856, 858, 859; 16 U.S.C. 825, 825c, 825h. SOURCE: Order 450, 37 F.R. 6293, Mar. 28, 1972, unless otherwise noted.

§ 125.1 Promulgation.

(a) This Part is prescribed and promulgated as the regulations governing the preservation of records by public utilities subject to the jurisdiction of the Commission and by licensees holding 11censes issued by the Commission, to the extent and in the manner set forth therein;

(b) This Part shall, as to all public utilities now subject to the jurisdiction of the Commission and as to all present licensees, become effective as herein revised on January 1, 1972. As to any public utility or licensee which may hereafter become subject to the jurisdiction of the Commission, this Part shall become effective as of the date when such public utility becomes subject to the jurisdiction of the Commission or on the effective date of the license of such licensee. § 125.2

General instructions.

(a) Scope of this Part. (1) The regulations in this Part apply to all books of account and other records prepared by or on behalf of the public utility or licensee. See subsection 64 of the schedule for those records which come into possession of the public utility or licensee in connection with the acquisition of property, such as purchase, consolidation, merger, etc.

(2) The regulations in this Part shall not be construed as excusing compliance with any other lawful requirement for the preservation of records for periods longer than those prescribed herein.

(3) Unless otherwise specified in the schedule (§ 125.3), duplicate copies of records may be destroyed at any time: Provided, however, That such duplicate copies contain no significant information not shown on the originals.

(4) Records other than those listed in the schedule may be destroyed at the option of the public utility or licensee: Provided, however, That records which are used in lieu of those listed shall be preserved for the periods prescribed for the records used for substantially similar purposes. And, provided further, That retention of records pertaining to added services, functions, plant, etc., the establishment of which cannot be presently foreseen, shall conform to the principles embodied herein.

(5) Notwithstanding the provisions of the Records Retention Schedule, the Commission may, upon the request of the Company, authorize a shorter period of retention for any record listed therein upon a showing by the Company that preservation of such record for a longer period is not necessary or appropriate in the public interest or for the protection of investors or consumers.

(b) Designation of supervisory official. Each public utility or licensee subject to the regulations in this Part shall designate one or more persons with official responsibility to supervise the utility's or licensee's program for preservation and the authorized destruction of its records.

(c) Protection and storage of records The public utility or licensee shall provide reasonable protection for records subject to the regulations in this Part from damage by fire, floods, and other hazards and, in the selection of storage spaces, safeguards the records from unnecessary exposure to deterioration from excessive humidity, dryness, or lack of proper ventilation.

(d) Definition of record media. (1) For the purpose of these regulations, the data constituting the records listed in the schedule may be retained in any of the media forms in Figure 1 of this section, provided that the media selected has a standard life expectancy equal to or in excess of the specified retention period. However, records supporting plant and licensed project cost shall be retained in their original form, unless microfilmed. (See general instructiɔn (j), for periods of retention.) In no instance, except in emergencies, will media regeneration to achieve the full length of period retention be allowed without Commission approval of the request of the company. In emergency cases management shall take such action as prudence calls for and notify the Commission immediately thereafter.

(2) If the media form of the record retained is other than a readable paper copy, then reader and/or printer equipment and related printout programs, if required, shall be provided by the utility for data reference.

(3) The media form initially selected for the record becomes the "original" for that particular record. If subsequent conditions (e.g. improved media life expectancy, increased utility resources, environmental factors) require and the remaining retention period permits a change in the media forms, the utility