This account shall include the cost of all pumping equipment, including boilers and accessories, gas producers, also all pumping equipment whether driven by steam, electricity or other power, including pumps and prime movers and appurtenant equipment such as condensers, switchboards, motor generator sets, lubricating systems, belting and other accessory equipment.
220 CMR, 52.105
Sub-accounts may be opened in case the company desires to show the cost of the various kinds of pumping equipment owned.