N.Y. Comp. Codes R. & Regs. tit. 16 § 322.5
Current through Register Vol. 46, No. 25, June 18, 2024
Section 322.5 - Structures and improvements(a) Structures and improvements (accounts 1311, 1361 and 1371) means all permanent buildings and structures to house, support or safeguard property or persons, and improvements of a permanent character on or to land, including all fixtures permanently attached to and made a part of buildings or structures and which can not be removed therefrom without cutting into the walls, ceilings or floors, or without in some way impairing the buildings.(b) Structures and improvements are of two types: Buildings and Other Structures. The principal items includible under "Buildings" are:(2) Ash pits (when located within the building proper)(3) Boilers, furnaces, piping, wiring, fixtures and machinery for heating, lighting, signaling, ventilating and plumbing(4) Bulkheads, including dredging, riprap fill, piling, decking, concrete, fenders, etc., when exposed and subject to maintenance and replacement(6) Coal bins and bunkers(7) Commissions and fees to brokers, agents, architects and others(9) Damages to abutting property during construction(10) Door checks and door stops(11) Drainage and sewerage systems(12) Elevators, cranes, hoists, etc., and the machinery for operating them, when not specifically provided for in other accounts(13) Excavation, including shoring, bracing, bridging, refill, and disposal of excess excavated material(14) Fire protection systems when forming a part of a structure(15) Floor covering (permanently attached)(16) Foundations and piers for machinery, constructed as a permanent part of a building or other item listed herein(17) Grading when directly occasioned by the building of a structure(18) Leases, voiding, upon purchase, to secure possession of structures(19) Leased property, expenditures on (See gas plant instruction § 322.8.)(20) Lighting fixtures and outside lighting systems(21) Painting, at time of construction(22) Partitions, including movable(23) Permits and privileges(24) Platforms, railings, and gratings when constructed as a part of a structure(25) Power boards for services to a building(26) Refrigerating systems for general use(28) Scales, connected to and forming a part of a structure(31) Stacks--brick, steel, or concrete, when set on foundation forming part of general foundation and steel work of a building(32) Storage facilities constituting a part of a building(33) Storm doors and windows(34) Subways, areaways, and tunnels directly connected to and forming part of a structure(35) Tanks constructed as part of a building when not includible in another account(36) Tunnels, intake and discharge, when constructed as part of a structure(37) Vaults constructed as part of a building(38) Water supply system for a building(39) Window shades and ventilators(c) Items not included in buildings:(1) Do not include in the cost of buildings any lighting, heating, or other fixtures temporarily attached for purposes of display or demonstration.(2) The cost of specially provided foundations not expected to outlast the machinery or apparatus for which provided, and the cost of angle irons, castings, etc., installed at the base of an item of equipment, shall be charged to the same account as the cost of the machinery, apparatus, or equipment.(3) Minor buildings and structures, such as those located at natural gas wells or which house compressor equipment or other apparatus at booster stations located on natural gas lines, telephone stations, etc., shall be considered a part of the facility in connection with which constructed or operated and the cost thereof shall be accounted for accordingly.(4) When furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate equipment account, and no part to the building account.(d) Items includible under other structures(1) Athletic field structures(3) Fences and fence curbs (not including protective fences isolating individual items of equipment, which should be charged to the appropriate equipment account)(5) Holders, waterless, including steel structure, piston, elevators, cost of first tar seal, tar apparatus and tar storage tanks, stairways, etc.(6) Holders, waterseal, including tank construction, water holder lifts, framework, stairways and heating equipment(7) Inlet and outlet lines to holders and storage tanks, including inlet and outlet valve pits and drip pumps(8) Infra-site communication system poles, pole fixtures, wires and cables(9) Landscaping, lawns, shrubbery, etc.(10) Roadways, railroads, bridges, and trestles, intra-site, except railroads provided for in equipment accounts(11) Sewer systems for general use(12) Sidewalks, curbs and streets constructed by the utility(13) Tanks when constructed as distinct structural units, including high pressure gas storage tanks(14) Water front improvements(15) Water supply piping, hydrants and wells(16) Wells into which gas is pumped for storage(17) Yard drainage systems(18) Yard lighting systems(19) Yard surfacing, gravel, concrete, or oilN.Y. Comp. Codes R. & Regs. Tit. 16 § 322.5