Retirement Unit Account 304 Structures and Improvements

Section 605 Section 605.304  Retirement Unit Account 304 Structures and Improvements a)         Any applicable unit of structures and improvements used for utility purposes which is not properly includible in other accounts. b)         List Air conditioning or ventilating system Boiler, furnace, hot-water heater, or automatic stoker Bulkhead Burner system, gas, oil, or stoker Cesspool or septic tank Chimney Coal or ash conveying system Door and frame Dormer or monitor Elevator complete with operator mechanism Equipment item, such as motor, generator, engine, turbine, pump, compressor, ventilating fan, air washer, elevator or similar item of equipment includible in structures with or without associated wiring, control equipment, etc. Fence Fire escape system Fire protection system Floor (complete) Foundation when includible in structures House lighting or power panel Landscaping (complete project) Lighting fixtures, with or without associated wiring and conduit Manhole or catch basin Radiator Refrigeration system Retaining wall Road, path, pavement or walk Roof, with or without supporting members (a structure of irregular shape having more than one roof level may have several isolated roofs, each of which shall be considered an entire roof.  In the case of structures to which lateral extensions have been made even though having but one roof level, that part of the roof covering an entire section built at one time shall be considered an entire roof). Screen Sewer run between catch basin or manhole Sky-light or ventilator Stairway (complete between floor or operating level) Storage bin (complete) Storm window or storm door Structure Substructure Superstructure Tank Tunnel, subway or areaway Vault Wall Window and frame Yard drainage system Yard lighting system c)         Include any applicable unit not specifically listed in subsection (b) but which is consistent with the utility's practice in accounting for units of property for retirement purposes.