Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.20 20 Shops and enginehouses

This account shall include the cost of buildings to be used as shops and enginehouses and storehouses for material for maintenance of equipment;  foundations, except those special to particular machines and other apparatus;  furniture and fixtures other than equipment chargeable to account 44, Shop machinery;  drainage, sewerage, and water supply systems;  and plants for heat and light.

SHOP AND ENGINEHOUSE STRUCTURES AND DETAILS

Air-compressor houses.

Bins for material.

Blacksmith shops.

Breakwaters for protection of buildings.

Buildings on piers.

Car sheds and shops.

Carpenter shops.

Electric-power distribution systems within buildings.

Enginehouses.

Fire engine houses.

Footbridges (not public highways).

Foundries and machine shops.

Gas-compressor houses.

Heating and lighting plants.

Laboratories.

Lumber sheds.

Material and supply truck tracks.

Motor-crane tracks.

Offices, shop.

Paint shops.

Pipe lines, air, and heat.

Pipe lines, gas, interior.

Planning mills and repair shops.

Platforms, shop and yard.

Scale houses and scales.

Scrap bins.

Sidewalks.

Steam-distribution systems, interior.

Storehouses.

Tanks, gas, and oil.

Test rooms.

Turntables.

Upholstering shops.

Warehouses.

Note A:  The cost of distinct power plant buildings for shop purposes shall be included in account 29, “Power plants.” The cost of distribution systems leading from such power plants to shops shall be included in account 31, “Power-transmission systems.”

Note B:  The cost of grading and preparing grounds both before and after the construction of shop buildings, the cost of constructing sidewalks, driveways, and fences thereon, and the costs of permanent water rights shall be included in the costs 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.

Note C:  The cost of shop buildings devoted solely to the maintenance of way and structures shall be included in account 17, “Roadway buildings.”