Federal Energy Regulatory Commission § 367.3991

(44) Other testing, laboratory, or re- (12) Intercommunicating sets. search equipment not provided for else- (13) Loading coils. where. (14) equipment. (45) Other items of equipment for (15) Operators’ desks. testing gas, fuel, flue gas, water, re- (16) Paraboloids. siduals, and other similar items. (17) Poles and fixtures used wholly for or telegraph wire. § 367.3960 Account 396, Power oper- (18) Power supply equipment. ated equipment. (19) transmitting and receiving (a) This account must include the sets. cost of power operated equipment used (20) Reflectors. in construction or repair work exclu- (21) Repeaters. sive of equipment includible in other (22) Remote control equipment and accounts. Include, also, the tools and lines. accessories acquired for use with the (23) Sending keys. equipment and the vehicle on which (24) Storage batteries. the equipment is mounted. (25) Switchboards. (b) This account must include the fol- (26) Telautograph circuit connec- lowing items: tions. (1) Air compressors, including driving (27) Telegraph receiving sets. unit and vehicle. (28) Telephone and telegraph circuits. (2) Back filling machines. (29) Testing instruments. (3) Boring machines. (30) Towers. (4) Bulldozers. (31) Underground conduit used wholly (5) Cranes and hoists. for telephone or telegraph wires and (6) Diggers. cable wires. (7) Engines. (8) Pile drivers. § 367.3980 Account 398, Miscellaneous (9) Pipe cleaning machines. equipment. (10) Pipe coating or wrapping ma- (a) This account must include the chines. cost of equipment, apparatus, and (11) Tractors—Crawler type. other similar items, used in the service (12) Trenchers. company’s operations that are not in- (13) Other power operated equipment. cluded in any other account of this sys- (c) It is intended that this account tem of accounts. include only the large units that are (b) This account must include the fol- generally self-propelled or mounted on lowing items: movable equipment. (1) Hospital and infirmary equip- ment. § 367.3970 Account 397, Communica- (2) Kitchen equipment. tion equipment. (3) Employees’ recreation equipment. (a) This account must include the (4) . cost installed of telephone, telegraph, (5) Restaurant equipment. and equipment for general use (6) Soda fountains. in connection with service company op- (7) Operators’ cottage furnishings. erations. (8) Other miscellaneous equipment. (b) This account must include the fol- lowing items: § 367.3990 Account 399, Other tangible (1) Amplifiers. property. (2) Antennae. This account must include the cost of (3) Booths. tangible service company property not (4) Cables. provided for elsewhere. (5) Carrier terminal equipment. (6) Conductors. § 367.3991 Account 399.1, Asset retire- (7) Distributing boards. ment costs for service company (8) Extension cords. property. (9) Gongs. This account must include asset re- (10) Hand sets, manual and dial. tirement costs on service company (11) Insulators. property.

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