This account shall include the cost of labor and material used in repairs to impounding reservoirs, dams, artificial lakes and ponds, canals, conduits, embankments, channels, waste weirs, gates, valves, gate structures, pipe lines, flumes, aqueducts, supporting trestles, viaducts, and appurtenant equipment when used for collection or diversion of water from a surface source of supply.
220 CMR, 52.601-2