A. This account shall include the cost installed of transmission and distribution system mains.B. The records supporting this account shall be so kept as to show separately the cost of mains of different sizes and types and of each tunnel, bridge, or river crossing.ITEMS
1. Anti-freeze lubricating equipment.2. Automatic valve operating mechanisms, including pressure tanks, etc.4. Caissons, tunnels, trestles, etc., for submarine mains.5. Cathodic protection equipment.7. Electrolysis tests, in connection with new construction.8. Excavation, including shoring, bracing, bridging, pumping, backfill, and disposal of excess excavated material.10. Gas cleaners, scrubbers, etc. when not part of compressor station or measuring and regulating equipment.11. Hauling, unloading, and stringing pipe.12. Lamping and watching new construction.14. Linewalkers' bridges.16. Municipal inspection.17. Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.23. Protection of street openings.24. Relocating city storm and sanitary sewers, catch basins, etc., or protecting same in connection with new construction.25. Replacement of municipal drains and culverts in connection with new construction.26. River, highway, and railroad crossings, including revetments, pipe anchors, etc.28. Shifting excavated material due to traffic conditions in connection with new construction.29. Sleeves and couplings.30. Special crossovers, bridges and foundations for special construction.31. Surveying and staking lines.