220 CMR, 52.104
This account shall include all permanent buildings and structures to house, support, or safeguard persons or property with all appurtenant fixtures, improvements to land and other constructions.
Buildings shall include all fixtures attached to and forming a permanent part thereof, such as water pipes and fixtures, steam pipes and fixtures for heating and ventilating, gas pipes and fixtures for lighting, etc., electric wiring and fixtures for lighting, signaling, etc., cranes and hoists and the motive power for operating them. This account also includes the cost of excavations, brick or concrete chimneys and such piers and foundations for machinery and apparatus as are designated to be as permanent as the buildings and independent of their use in connection with any particular units of equipment. Charge also the cost of architect's plans and of superintendence of construction.
Improvements to land include roadways, fences, sidewalks, sewer systems, water systems, yard lighting system, grading, trestles, canals, bench marks, monuments, and any other permanent structures which are an improvement to the property.
This account may be subdivided as follows, and so far as practicable, records of the cost of the structure devoted to water operations should be kept in the detail ++indicated. Structures used both for general offices and departmental purposes may be classed as "Miscellaneous."
220 CMR, 52.104