Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.29 29 Power plants

This account shall include the cost of power-plant and substation buildings (housing machinery provided for in account 45, “Power-plant machinery”);  all foundations other than those special to particular machines and apparatus;  and also dams, canals, pipe lines, and accessories devoted to the utilization of water for power. Gas and sewer pipes and their connections, fixtures (including wiring) for lighting and heating, and furniture and miscellaneous fixtures shall be considered as a part of the power-plant buildings.

POWER–PLANT STRUCTURE ITEMS

Buildings.

Coal bunkers, pockets and trestles.

Fences (other than right-of-way boundary fences).

Fixtures for lighting (including wiring) and heating power-plant buildings.

Foundations (except special foundations for machines and other apparatus).

Fuel-oil tanks.

Furniture.

Hose and appliances for protecting buildings against fire.

Pavement within ground limits.

Permanent rights in water supply.

Platforms.

Smoke stacks and chimneys and their foundations when distinct from and not resting on boilers.

Water, sewer, gas, and drainage, pipes and connections.

Wells (but not pumps).

DAM, CANAL, AND PIPE–LINE ITEMS

Aqueducts.

Bridges.

Fences (other than right-of-way boundary fences).

Footbridges.

Reservoirs.

Roadways.

Sluices.

Valves.

Water rights.

Note A:  The cost of power-plant machinery, including stacks resting on boilers, and special foundations for machines, shall be included in account 45, “Power-plant machinery.”

Note B:  The cost of the buildings and the power machinery and other apparatus of plants used primarily for operating signals and interlockers shall be included in account 27, “Signals and interlockers.”

Note C:  Investment in buildings and machinery of detached plants for furnishing power both for operating purposes and for sale shall be included in this account and in account 45, “Power-plant machinery,” respectively. When plants are intended and used primarily for generating power for sale to other than common carriers, the investment shall be included in account 737. “Property used in other than carrier operations.”