Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.18 18 Water stations

This account shall include the cost of structures, facilities, and appliances necessary to equip for service, stations for supplying water. The cost of analyses of water preliminary to the establishment of water stations shall be included in this account.

WATER STATION STRUCTURES AND DETAILS

Boilers.

Breakwaters for protection of buildings.

Buildings on piers.

Cisterns and dams.

Fences.

Pump houses.

Purifying plants.

Reservoirs and wells.

Settling basins.

Stationary engines.

Steam pipes.

Tanks and foundations.

Water pipe lines.

Water-treating plants.

Note A:  The cost of water stations used solely for supplying water to shops, power plants, stations, hotels, tenement houses, or section houses shall be charged to the appropriate accounts relating to the property so supplied.

Note B:  The cost of a temporary water station established only for use during the construction period shall be included in the primary accounts to which is charged the cost of the work in connection with which the water station is used.

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