Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.16 16 Station and office buildings

This account shall include the cost of station and general office structures, their fixtures, appurtenances, and furniture necessary to equip the buildings ready for use.

STATION AND OFFICE STRUCTURES AND DETAILS

Breakwaters for protection of buildings.

Buildings and rooms for trainmen.

Buildings on piers.

Coal transferring machinery (not on coal and ore wharves).

Coal trestles (not at fuel stations).

Drainage and sewerage systems.

Elevators and machinery.

Fences.

Freight cranes and derricks.

Freight handling machinery.

Gas-supply systems.

General office buildings.

Grain elevators and warehouses.

Heating plants.

Hoisting engines, for handling freight.

Lighting plants.

Ore-transferring machinery.

Pavement within ground limits.

Platforms, passengers, including planking between tracks.

Power distribution systems, interior.

Sidewalks.

Station footbridges (not highway crossings).

Station intertrack fences.

Telegraph offices.

Track scales.

Water-supply systems.

Yard offices.

Note A:  Office buildings used exclusively in connection with maintenance of way shall be included in account 17, “Roadway buildings.” Those used exclusively in connection with maintenance of equipment shall be included in account 20, “Shops and enginehouses.”

Note B:  The cost of grading and preparing grounds both before and after the construction of station buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction in the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.