Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.23 23 Wharves and docks

This account shall include the cost of wharves, docks, dry docks, slips, float bridges, and other landings for vessels, including the cost of necessary dredging and the cost of float-bridge machinery;  also the cost of piling, pile protection, cribs, cofferdams, walls, and other necessary devices and apparatus for the operation or protection of wharves and docks.

DETAILS OF WHARVES AND DOCKS

Bridge pontoons.

Bulkheads.

Caissons and cribwork.

Dry docks.

Ferry-bridge machinery.

Ferry bridges.

Ferry slips.

Jetties and inclines.

Transfer-bridge machinery.

Transfer bridges.

Note A:  The cost of coal and ore wharves and docks shall be included in account 24, “Coal and ore wharves.”

Note B:  The cost of the land on which wharves are built and cost of riparian or water rights for wharves and docks shall be charged to account 2, “Land for transportation purposes.”

Note C:  The cost of buildings located on wharves shall be included in the accounts appropriate for the class of buildings.

Note D:  The cost of grading and preparing grounds both before and after the construction of wharves (other than coal and ore wharves), the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the wharves. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.