N.Y. Comp. Codes R. & Regs. tit. 16 § 467.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 467.2 - Maintenance, cost of

(a) The cost of maintenance chargeable to the various operating expense accounts and to clearing accounts includes labor, materials, overhead and other expenses incurred in maintenance work, such as:

(1) Associated costs of local plant supervision.

(2) Cost of transportation, shop and stores expense, and use of tools and implements.

(3) Cutting and replacing pavement, pavement base, and sidewalks, in connection with repairs.

(4) Inspecting and testing after repairs have been made.

(5) Inspecting, testing (except routine tests of steam meters), and reporting on the condition of steam plant in service specifically to determine the need for repairs, minor replacements, rearrangements and changes.

(6) Replacing minor items of plant (see steam plant instruction § 463.11, subd. [c]).

(7) Rearranging and changing the location of property not retired.

(8) Repairing materials for reuse.

(9) Restoring the condition of property damaged by storms, breakage, floods, fire, accident, or other casualties (see subd. [b] below).

(10) Restoring the condition of property damaged by wear and tear, decay, or action of the elements (see subd. [b] below).

(11) Routine work (see also subd. [b] below) to prevent trouble.

(12) Testing for, locating, and clearing trouble, including stopping leaks.

(13) Training employees for maintenance work.

(b) The cost of maintenance does not include the cost of replacing items of property designated as retirement units. (See steam plant instruction § 463.11.)

(c) Materials recovered in connection with the maintenance of property shall be credited to the same account to which the maintenance cost was charged.

(d) If the book cost of any property is carried in acount 106.2, Steam Plant Purchased, the cost of maintaining such property shall be charged to the accounts for maintenance of property of the same class and use, the book cost of which is carried in other steam plant in service accounts. Maintenance of property leased from others shall be treated as provided in operation and maintenance instruction § 467.5.

(e) If employees engaged in plant construction or operation are also required to make repairs, an equitable proportion of their pay and expenses shall be charged to the account appropriate for the cost of such repairs. (See general instruction § 461.10.)

N.Y. Comp. Codes R. & Regs. Tit. 16 § 467.2