Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.35 35 Miscellaneous structures

This account shall include the cost of all permanent structures not provided for elsewhere, including all fixtures and furniture to equip them for use.

MISCELLANEOUS STRUCTURES ITEMS

Floodlight tower installations in yards.

Grain elevators where grain is stored for owners.

Storehouses for general purpose materials and supplies.

Note A:  Small storage elevators at way stations where grain is received for shipment are classed as station buildings.

Note B:  The cost of grading and preparing grounds both before and after the construction of miscellaneous structures and the cost of constructing sidewalks, driveways, and fences thereon, shall be included in the cost of the structures. 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 structures. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.