(b) Structures and improvements are of two types: Buildings and Other Structures. The principal items includible under “Buildings” are:

1. (1) Architects' plans
2. (2) Ash pits (when located within the building proper)
3. (3) Boilers, furnaces, piping, wiring, fixtures and machinery for heating, lighting, signaling, ventilating and plumbing
4. (4) Bulkheads, including dredging, riprap fill, piling, decking, concrete, fenders, etc., when exposed and subject to maintenance and replacement
5. (5) Chimneys
6. (6) Coal bins and bunkers
7. (7) Commissions and fees to brokers, agents, architects and others
8. (8) Conduit
9. (9) Damages to abutting property during construction
10. (10) Door checks and door stops
11. (11) Drainage and sewerage systems
12. (12) Elevators, cranes, hoists, etc., and the machinery for operating them, when not specifically provided for in other accounts
13. (13) Excavation, including shoring, bracing, bridging, refill, and disposal of excess excavated material
14. (14) Fire protection systems when forming a part of a structure
15. (15) Floor covering (permanently attached)
16. (16) Foundations and piers for machinery, constructed as a permanent part of a building or other item listed herein
17. (17) Grading when directly occasioned by the building of a structure
18. (18) Leases, voiding, upon purchase, to secure possession of structures
19. (19) Leased property, expenditures on (See gas plant instruction § 322.8.)
20. (20) Lighting fixtures and outside lighting systems
21. (21) Painting, at time of construction
22. (22) Partitions, including movable
23. (23) Permits and privileges
24. (24) Platforms, railings, and gratings when constructed as a part of a structure
25. (25) Power boards for services to a building
26. (26) Refrigerating systems for general use
27. (27) Retaining walls
28. (28) Scales, connected to and forming a part of a structure
29. (29) Screens
30. (30) Sprinkling systems
31. (31) Stacks—brick, steel, or concrete, when set on foundation forming part of general foundation and steel work of a building
32. (32) Storage facilities constituting a part of a building
33. (33) Storm doors and windows
34. (34) Subways, areaways, and tunnels directly connected to and forming part of a structure
35. (35) Tanks constructed as part of a building when not includible in another account
36. (36) Tunnels, intake and discharge, when constructed as part of a structure
37. (37) Vaults constructed as part of a building
38. (38) Water supply system for a building
39. (39) Window shades and ventilators

(c) Items not included in buildings:

1. (1) Do not include in the cost of buildings any lighting, heating, or other fixtures temporarily attached for purposes of display or demonstration.
2. (2) The cost of specially provided foundations not expected to outlast the machinery or apparatus for which provided, and the cost of angle irons, castings, etc., installed at the base of an item of equipment, shall be charged to the same account as the cost of the machinery, apparatus, or equipment.
3. (3) Minor buildings and structures, such as those located at natural gas wells or which house compressor equipment or other apparatus at booster stations located on natural gas lines, telephone stations, etc., shall be considered a part of the facility in connection with which constructed or operated and the cost thereof shall be accounted for accordingly.
4. (4) When furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate equipment account, and no part to the building account.

(d) Items includible under other structures

1. (1) Athletic field structures
2. (2) Docks
3. (3) Fences and fence curbs (not including protective fences isolating individual items of equipment, which should be charged to the appropriate equipment account)
4. (4) Holders, relief
5. (5) Holders, waterless, including steel structure, piston, elevators, cost of first tar seal, tar apparatus and tar storage tanks, stairways, etc.
6. (6) Holders, waterseal, including tank construction, water holder lifts, framework, stairways and heating equipment
7. (7) Inlet and outlet lines to holders and storage tanks, including inlet and outlet valve pits and drip pumps
8. (8) Infra-site communication system poles, pole fixtures, wires and cables
9. (9) Landscaping, lawns, shrubbery, etc.
10. (10) Roadways, railroads, bridges, and trestles, intra-site, except railroads provided for in equipment accounts
11. (11) Sewer systems for general use
12. (12) Sidewalks, curbs and streets constructed by the utility
13. (13) Tanks when constructed as distinct structural units, including high pressure gas storage tanks
14. (14) Water front improvements
15. (15) Water supply piping, hydrants and wells
16. (16) Wells into which gas is pumped for storage
17. (17) Yard drainage systems
18. (18) Yard lighting systems
19. (19) Yard surfacing, gravel, concrete, or oil