(d) Separate entries shall be made for the acquisition, transfer, or retirement of each parcel of land, and of each water right, land right, (except rights-of-way for distribution lines), having a life of more than one year. A record shall be maintained showing the nature of ownership, full legal description, area, map reference, purpose for which used, city, county, and tax district in which situated, from whom purchased or to whom sold, payment given or received, other costs, contract date and number, date of recording of deed, and book and page of record. Entries transferring or retiring land or land rights shall refer to the original entry recording its acquisition. A parcel of land acquired and carried on the books as a unit is not required to be subdivided with transfers to other land accounts merely because of the erection thereon of an incidental structure to be used in water operations but for a purpose differing from that for which the land is chiefly employed; for example, a small storehouse on source of supply land.

Note:

In the case of distribution land rights, when the expected period of occupancy does not exceed the estimated life of the initial plant installed, the cost of permits or privileges to place distribution lines or other distribution plant and the related pay and expenses of employees and other costs incident to acquiring such permits, shall be included in the account appropriate for the cost of the property constructed and not in the accounts for distribution land or land rights.

(i) The items of cost to be included in the accounts for land and land rights are as follows:

1. (1) Bulkheads, buried, not requiring maintenance or replacement.
2. (2) Cost, first, of acquisition including mortgages and other liens assumed (but not subsequent interest thereon).
3. (3) Condemnation proceedings, including court and counsel costs.
4. (4) Consents and abutting damages, payment for.
5. (5) Conveyancers' and notaries' fees.
6. (6) Fees, commissions, and salaries to brokers, agents, and others in connection with the acquisition of the land or land rights.
7. (7) Leases, cost of voiding upon purchase to secure possession of land.
8. (8) Removing, relocating, or reconstructing property of others, such as buildings, highways, railroads, bridges, cemeteries, churches, telephone and power lines, etc., in order to acquire quiet possession.
9. (9) Retaining walls unless identified with structures.
10. (10) Special assessments levied by public authorities for public improvements on the basis of benefit for new roads, new bridges, new sewers, new curbing, new pavements, and other public improvements, but not taxes levied to provide for the maintenance of such improvements.
11. (11) Surveys in connection with the acquisition, but not amounts paid for topographical surveys and maps where such costs are attributable to structures, or plant equipment erected or to be erected or installed on such land.
12. (12) Taxes assumed, accrued to date of transfer of title.
13. (13) Title, examining, clearing, insuring, and registering in connection with the acquisition and defending against claims relating to the period prior to the acquisition.
14. (14) Appraisals prior to closing title.
15. (15) Cost of dealing with distributees or legatees residing outside of the State or country, such as recording power of attorney, recording will or exemplification of will, recording satisfaction of State tax.
16. (16) Filing satisfaction of mortgage.
17. (17) Documentary stamps.
18. (18) Photographs of property at acquisition.
19. (19) Fees and expenses incurred in the acquisition of water rights, and grants.
20. (20) Cost of fill to extend bulkhead line over land under water, where riparian rights are held, which is not occasioned by the erection of a structure.
21. (21) Sidewalks and curbs constructed by the utility on public property.
22. (22) Labor and expenses in connection with securing rights-of-way, where performed by company employees and company agents.