Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.17 17 Roadway buildings

This account shall include the cost of roadway shops and other roadway buildings, including drainage, water, gas, and sewer pipes and connections;  and all machinery, fixtures, and furniture to equip the buildings ready for use.

LIST OF ROADWAY BUILDINGS

Breakwaters for protection of buildings.

Carpenters shops.

Fire-engine houses.

Frog shops for repair of track material.

Hand-car houses.

Lighting plants.

Lumber sheds.

Planning mills.

Rail reclamation plant.

Rail shops for repair of track material.

Rail welding plant.

Repair shops.

Scrap bins.

Section dwelling houses.

Tool houses.

Note:  The cost of grading and preparing grounds both before and after the construction of roadway 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 of 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.