List of General Retirement Units

Section 650 Section 650.206  List of General Retirement Units a)         In all accounts where they occur, the following shall be considered a retirement unit if costing more than $100 and not an integral part of the retirement unit specifically listed: 1)         Piping; 2)         Manholes; 3)         Motors and engines; 4)         Pumps; 5)         Collection sewers; 6)         Landscaping, grading of land improvements; 7)         Foundation for a unit of equipment, when not an integral part of a building and which is not intended to outlast the equipment; 8)         Road, walk, parking lot, etc.; 9)         Chemical equipment; 10)         Sedimentation equipment; 11)         Sludge digestion and filtration equipment; 12)         Land fill equipment. b)         In Retirement Unit Accounts 351 through 398, the article "a," "an," or "the," as appropriate, should be read in connection with each listed retirement.