Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.19 19 Fuel stations

This account shall include the cost of structures, facilities other than tracks, and appliances necessary to equip for service, stations for supplying fuel to locomotives and floating equipment.

FUEL STATION STRUCTURES AND DETAILS

Breakwaters for protection of buildings.

Buildings on piers.

Dumping machinery.

Elevating machinery.

Fences.

Fuel houses or stations.

Fuel-oil plants, pumps, and tanks.

Fuel platforms on wharves.

Stationary engines.

Weighing apparatus.

Note A:  The cost of fuel stations, coal houses, etc., used solely for supplying fuel 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 fuel station established only for use during the construction period shall be allocated to the primary accounts charged with the construction costs.

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