Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 18. (a) Production Plant

1. (1) Manufactured Gas Production Plant

   1. 304. Land and land rights.
   2. 305. Structures and improvements.
   3. 306. Boiler plant equipment.
   4. 307. Other power equipment.
   5. 308. Coke ovens.
   6. 309. Producer gas equipment.
   7. 310. Water
   8. 311. Liquefied petroleum gas equipment.
   9. 312. Oil gas generating equipment.
   10. 313. Generating equipment–other processes.
   11. 314. Coal, coke, and ash handling equipment.
   12. 315. Catalytic cracking equipment.
   13. 316. Other reforming equipment.
   14. 317. Purification equipment.
   15. 318. Residual refining equipment.
   16. 319. Gas mixing equipment.
   17. 320. Other equipment.

2. (2) Natural Gas Production Plant

   1. (A) Natural gas production and gathering plant.
   2. 325.1 Producing land.
   3. 325.2 Producing leaseholds.
   4. 325.3 Gas rights.
   5. 325.4 Rights-of-way.
   6. 325.5 Other land and land rights.
   7. 326. Gas well structures.
   8. 327. Field compressor station structures.
   9. 328. Field measuring and regulating station structures.
   10. 329. Other structures.
   11. 330. Producing gas wells–well construction.
   12. 331. Producing gas wells–well equipment.

(b) Gas Plant Accounts

1. (1) 332. Field lines.

   1. 333. Field compressor station equipment.
   2. 334. Field measuring and regulating station equipment.
   3. 335. Drilling and cleaning equipment.
   4. 336. Purification equipment.
   5. 337. Other equipment.

2. (2) Products Extraction Plant

   1. 340. Land and land rights.
   2. 341. Structures and improvements.
   3. 342. Extraction and refining equipment.
   4. 343. Pipe lines.
   5. 344. Extracted products storage equipment.
   6. 345. Compressor equipment.
   7. 346. Gas measuring and regulating equipment.
   8. 347. Other equipment.

(c) Storage Plant

1. (1) Underground Storage Plant

   1. 350.1 Land.
   2. 350.2 Leaseholds.
   3. 350.3 Storage rights.
   4. 350.4 Rights-of-way.
   5. 350.5 Gas rights.
   6. 351. Structures and improvements.
   7. 352. Wells.
   8. 353. Lines.
   9. 354. Compressor station equipment.
   10. 355. Measuring and regulating equipment.
   11. 356. Purification equipment.
   12. 357. Other equipment.

2. (2) Local Storage Plant

   1. 360. Land and land rights.
   2. 361. Structures and improvements.
   3. 362. Gas holders.
   4. 363. Other equipment.

(d) Production Expenses

1. (1) Manufactured Gas Production Expenses

   1. (A) Steam Production
   2. 700. Operation supervision and engineering.
   3. 701. Operation labor.
   4. 702. Boiler fuel.
   5. 703. Miscellaneous steam expenses.
   6. 704. Steam transferred–cr.
   7. 705. Maintenance supervision and engineering.
   8. 706. Maintenance of structures and improvements.
   9. 707. Maintenance of boiler plant equipment.
   10. 708. Maintenance of other steam production plant.
   11. (B) Manufactured Gas Production
   12. 710. Operation supervision and engineering. Production labor and expenses.
   13. 711. Steam expenses.
   14. 712. Other power expenses.
   15. 713. Coke oven expenses.
   16. 714. Producer gas expenses.
   17. 715. Water gas generating expenses.
   18. 716. Oil gas generating expenses.
   19. 717. Liquefied petroleum gas expenses.
   20. 718. Other process production expenses.
   21. Gas fuels. 719. Fuel under coke ovens.
   22. 720. Producer gas fuel.
   23. 721. Water gas generator fuel.

(e) Operation and Maintenance Expense Accounts

1. (1) 722. Fuel for oil gas.

   1. 723. Fuel for liquefied petroleum gas process.
   2. 724. Other gas fuels. Gas raw materials.
   3. 725. Coal carbonized in coke ovens.
   4. 726. Oil for water gas.
   5. 727. Oil for oil gas.
   6. 728. Liquefied petroleum gas.
   7. 729. Raw materials for other gas processes.
   8. 730. Residuals expenses.
   9. 731. Residuals produced–cr.
   10. 732. Purification expenses.
   11. 733. Gas mixing expenses.
   12. 734. Duplicate charges–cr.
   13. 735. Miscellaneous production expenses.
   14. 736. Rents.
   15. 740. Maintenance supervision and engineering.
   16. 741. Maintenance of structures and improvements.
   17. 742. Maintenance of production equipment.

2. (2) Natural Gas Production Expenses

   1. 750. Operation supervision and engineering.
   2. 751. Production maps and records.
   3. 752. Gas wells expenses.
   4. 753. Field lines expenses.
   5. 754. Field compressor station expenses.
   6. 755. Field compressor station fuel and power.
   7. 756. Field measuring and regulating station expenses.
   8. 757. Purification expenses.
   9. 758. Gas well royalties.
   10. 759. Other expenses.
   11. 760. Rents.
   12. 761. Maintenance supervision and engineering.
   13. 762. Maintenance of structures and improvements.
   14. 763. Maintenance of producing gas wells.
   15. 764. Maintenance of field lines.
   16. 765. Maintenance of field compressor station equipment.
   17. 766. Maintenance of field mes. and reg. station equipment.
   18. 767. Maintenance of purification equipment.
   19. 768. Maintenance of drilling and cleaning equipment.
   20. 769. Maintenance of other equipment.

(f) Operation and Maintenance Expense Accounts

1. (1) Products Extraction

   1. 770. Operation supervision and engineering.
   2. 771. Operation labor.
   3. 772. Gas shrinkage.
   4. 773. Fuel.
   5. 774. Power.
   6. 775. Materials.
   7. 776. Operation supplies and expenses.
   8. 777. Gas processed by others.
   9. 778. Royalties on products extracted.
   10. 779. Marketing expenses.
   11. 780. Products purchased for resale.
   12. 781. Variation in products inventory.
   13. 782. Extracted products used by the utility–cr.
   14. 783. Rents.
   15. 784. Maintenance supervision and engineering.
   16. 785. Maintenance of structures and improvements.
   17. 786. Maintenance of extraction and refining equipment.
   18. 787. Maintenance of pipe lines.
   19. 788. Maintenance of extracted products storage equipment.
   20. 789. Maintenance of compressor equipment.
   21. 790. Maintenance of gas measuring and regulating equipment.
   22. 791. Maintenance of other equipment.

2. (2) Exploration and Development Expenses

   1. 795. Delay rentals.
   2. 796. Nonproductive well drilling.
   3. 797. Abandoned leases.
   4. 798. Other exploration.

3. (3) Other Gas Supply Expenses

   1. 800. Natural gas well head purchases.
   2. 801. Natural gas field line purchases.
   3. 802. Natural gas gasoline plant outlet purchases.
   4. 803. Natural gas transmission line purchases.
   5. 804. Natural gas city gate purchases.
   6. 805. Other gas purchases.
   7. 806. Exchange gas.
   8. 807. Purchased gas expenses.
   9. 808. Gas withdrawn from underground storage–debit.
   10. 809. Gas delivered to underground storage–cr.
   11. 810. Gas used for compressor station fuel–cr.
   12. 811. Gas used for products extraction–cr.
   13. 812. Gas used for other utility operations–cr.
   14. 813. Other gas supply expenses.

(g) Underground Storage Expenses

1. (1) 814. Operation supervision and engineering.

   1. 815. Maps and records.
   2. 816. Wells expenses.
   3. 817. Lines expenses.

(h) Operation and Maintenance Expense Accounts

1. (1) Underground Storage Expenses

   1. 818. Compressor station expenses.
   2. 819. Compressor station fuel and power.
   3. 820. Measuring and regulating station expenses.
   4. 821. Purification expenses.
   5. 822. Exploration and development.
   6. 823. Gas losses.
   7. 824. Other expenses.
   8. 825. Storage well royalties.
   9. 826. Rents.
   10. 830. Maintenance supervision and engineering.
   11. 831. Maintenance of structures and improvements.
   12. 832. Maintenance of wells.
   13. 833. Maintenance of lines.
   14. 834. Maintenance of compressor station equipment.
   15. 835. Maintenance of measuring and regulating station equipment.
   16. 836. Maintenance of purification equipment.
   17. 837. Maintenance of other equipment.

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-11(010); filed Dec 1 1982, 10:35 am: 6 IR 39)