Statutes, codes, and regulations
Code of Massachusetts Regulations
Department 220 CMR - DEPARTMENT OF PUBLIC UTILITIESTitle 220 CMR 50.00 - Uniform System Of Accounts For Gas CompaniesGAS PLANT ACCOUNTS
STORAGE PLANT
Section 362 - Gas Holders

220 CMR, 50, 362

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Current through Register 1533, October 25, 2024
Section 362 - Gas Holders

This account shall include the cost installed of holders and associated appliances used in the storage of gas above ground, or in underground receptacles installed for local storage purposes.

ITEMS

1. Alarm systems.
2. Buried piping, tanks or other underground construction for gas storage.
3. Flood and fire control equipment.
4. Foundations.
5. Holder pistons.
6. Holders - waterless, including elevators, tar apparatus, and inlet and outlet connections.
7. Holders - waterseal, including oil skimmer, heating equipment, drips and inlet and outlet connections.
8. Hortonspheres and high pressure tanks, including inlet and outlet connections, access equipment, etc.
9. Lighting.
10. Pumps.
11. Ventilating equipment.
12. Walkways.

220 CMR, 50, 362

NOTE A. - If the utility stores gas by the liquefaction process the holders for such liquids, whether above or below ground, shall be included in a separate subaccount hereunder.

NOTE B. - Relief holders used in connection with manufactured gas operations shall be included in account 305, Structures and Improvements.