Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 17. (a) Production Plant.

1. (1) Steam Production

   1. 310. Land and land rights.
   2. 311. Structures and improvements.
   3. 312. Boiler plant equipment
   4. 313. Engines and engine driven generators.
   5. 314. Turbogenerator units.
   6. 315. Accessory electric equipment.
   7. 316. Miscellaneous power plant equipment.

2. (2) Nuclear Production

   1. 320. Land and land rights.
   2. 321. Structures and improvements.
   3. 322. Reactor plant equipment.
   4. 323. Turbogenerator units.
   5. 324. Accessory electric equipment.
   6. 325. Miscellaneous power plant equipment.

3. (3) Hydraulic Production

   1. 330. Land and land rights.
   2. 331. Structures and improvements.
   3. 332. Reservoirs, dams and waterways.
   4. 333. Water wheels, turbines and generators.
   5. 334. Accessory electric equipment.
   6. 335. Miscellaneous power plant equipment.
   7. 336. Roads, railroads, and bridges.

4. (4) Other Production

   1. 340. Land and land rights.
   2. 341. Structures and improvements.
   3. 342. Fuel holders, producers and accessories.
   4. 343. Prime movers.
   5. 344. Generators.
   6. 345. Accessory electric-equipment.
   7. 346. Miscellaneous power plant equipment.

(b) Power Production Expenses

1. (1) Steam Power Generation

   1. 500. Operation supervision and engineering.
   2. 501. Fuel.
   3. 502. Steam expenses.
   4. 503. Steam from other sources.
   5. 504. Steam transferred–cr.
   6. 505. Electric expenses.
   7. 506. Miscellaneous steam power expenses.
   8. 507. Rents.
   9. 510. Maintenance supervision and engineering.
   10. 511. Maintenance of structures.
   11. 512. Maintenance of boiler plant.
   12. 513. Maintenance of electric plant.
   13. 514. Maintenance of miscellaneous steam plant.

2. (2) Nuclear Power Generation

   1. 517. Operation supervision and engineering.
   2. 518. Fuel.
   3. 519. Coolants and water.
   4. 520. Steam expenses.
   5. 521. Steam from other sources.
   6. 522. Steam transferred–cr.
   7. 523. Electric expenses.
   8. 524. Miscellaneous nuclear power expenses.
   9. 525. Rents.
   10. 528. Maintenance supervision and engineering.
   11. 529. Maintenance of structures and improvements.
   12. 530. Maintenance of reactor plant equipment.
   13. 531. Maintenance of electric plant.
   14. 532. Maintenance of miscellaneous nuclear plant.

3. (3) Hydraulic Power Generation

   1. 535. Operation supervision and engineering.
   2. 536. Water for power.
   3. 537. Hydraulic expenses.
   4. 538. Electric expenses.
   5. 539. Miscellaneous hydraulic power generation expenses.
   6. 540. Rents.
   7. 541. Maintenance supervision and engineering.
   8. 542. Maintenance of structures.
   9. 543. Maintenance of reservoirs, dams and waterways.
   10. 544. Maintenance of electric plant.
   11. 545. Maintenance of miscellaneous hydraulic plant.

(c) Power Production Expenses

1. (1) Other Power Generation

   1. 546. Operation supervision and engineering.
   2. 547. Fuel.
   3. 548. Generation expenses.
   4. 549. Miscellaneous other power generation expenses.
   5. 550. Rents.
   6. 551. Maintenance supervision and engineering.
   7. 552. Maintenance of structures.
   8. 553. Maintenance of generating and electric plant.
   9. 554. Maintenance of miscellaneous other power generation plant.

2. (2) Other Power Supply Expenses

   1. 555. Purchased power.
   2. 556. System control and load dispatching.
   3. 557. Other expenses.

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-10(010); filed Dec 1, 1982, 10:35 am: 6 IR 38)