Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.31 31 Power-transmission systems

This account shall include the cost of systems for conveying electricity, steam, and compressed air from producing plants to place or building where used;  also the cost of conduits and of poles, cross arms, insulator pins, brackets, and other pole fixtures, and of other structures for power-transmission and distribution systems, including those for electric railway operation, and lighting systems for general lighting purposes.

POWER–TRANSMISSION SYSTEM ITEMS

Air pipe-line in car yards.

Compressed air pipe-lines.

Compressed air storage tanks (not at power houses or shops).

Cut-outs (not at power houses and substations).

Overhead trolley wires.

Rail-insulating devices.

Steam-heating pipe-lines in car yards.

Switchboards (not at power houses and substations).

Third-rail insulation and protection.

Transformers (not at power houses and substations).

Underground power tubes.

POLE–LINE AND CONDUIT ITEMS

Braces and other support for holding poles in position.

Brackets, cross arms, and other pole fixtures.

Conduits for wires and cables.

Cutting and trimming trees.

Guy stubs and wires.

Manholes.

Poles and towers.

Sewer traps.

Stenciling or painting letters or numbers on poles.

Note A:  The cost of wire and pipe-distribution systems located within shop buildings and in stations and office buildings shall be included in the cost of the buildings, except that lateral service lines to equipment-shop machines shall be included in account 44, “Shop machinery.” The cost of distribution systems used primarily for operating signals and interlockers shall be included in account 27, “Signals and interlockers.”

Note B:  The cost of conduits and of poles and fixtures for telegraph and telephone, or signal lines shall be included in account 26, “Communication systems,” or account 27, “Signals and interlockers,” as appropriate. The cost of poles and conduits used for telegraph and telephone or signal lines and for power-distribution lines shall be included in the account appropriate according to their predominant use.