Section 306 - Boiler Plant EquipmentThis account shall include the cost installed of furnaces, boilers, steam and feed water piping, boiler apparatus, and accessories used in the production of steam at gas production plants.
ITEMS
2. Air preheaters, including fans and drives, and ducts not part of building.3. Ash disposal equipment, including sluiceways not part of a building, pumps and piping, crane, ash bucket conveyor and drives, ash cars, etc.4. Belt conveyors, including drives.6. Blow-down tanks and piping.7. Boilers, including valves attached thereto, casings, safety valves, soot blowers, soot hoppers, superheaters, and feed water regulators.8. Cinder and dust catcher system, including mechanical and electric types.9. Coal and coke handling equipment, including hoppers, lorries, etc., used wholly for boilers.10. Combustion control system, including all apparatus installed for the regulation and control of the supply of fuel or air to boilers.12. Cranes, hoists, etc., wholly identified with apparatus listed herein.13. Desuperheaters and reducing valves.14. Draft apparatus, including forced, induced, and other draft systems, with blowers, fans, and ducts not part of building.16. Emergency lighting systems, not part of building, keep-a-lite systems, etc.17. Emergency signal systems, in connection with boiler operation.18. Feed water heaters, including primary and stage.19. Flues, uptakes, and breeching, whether or not stacks are included in this account.20. Foundations and settings, specially constructed for and not intended to outlast the apparatus for which provided.22. Gas firing system, including gas lines, burners, etc., for gas fired boilers.24. Mechanical stoker and feeding systems, clinker grinders, including drives.25. Meters, gauges, recording instruments, etc.26. Oil burning equipment, including tanks, heaters, pumps with drives, burner equipment, piping, and conditioning apparatus.27. Painting, first cost.28. Panels, control (for operating apparatus listed herein).29. Piping system, steam header and exhaust header, including accessory pipe hangers, steam traps, etc., make-up water, feed water, drip, blow-off, water pipe lines used for steam plant, and valve control system.30. Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein.31. Pulverizing equipment.32. Pumps and driving units, for feed water, heater condensate, condenser water, and drip.33. Stacks-brick, steel, and concrete, when set on separate foundations independent of substructure or superstructure of building.35. Steelwork, especially constructed for apparatus listed herein.36. Tanks, including surge, weighing, return, blow-off, feed water storage.37. Tar burning equipment for utilization of tar as boiler fuel, including tanks, pumps, burner equipment, piping, etc.38. Waste heat boilers and accessories-stack valve and stack irrespective of location.39. Water treatment system, including purifiers, settling tanks, filters, chemical mixing and dosing apparatus, etc.NOTE A. - This account shall not include boilers or steam pipes whose primary purpose is the heating of buildings.
NOTE B. - When the system for supplying boiler or condenser water is elaborate, as when it includes a dam, reservoir, canal, or pipe line, the cost shall not be charged to this account but to a special subdivision of account 305, Structures and Improvements Manufactured Gas.