Retirement Unit Account 354 Structures and Improvements

Section 650 Section 650.354  Retirement Unit Account 354 Structures and Improvements a)         Any applicable unit of structures and improvements used in connection with sewage collection, pumping, treatment and disposal, and general plant operations. b)         List Architect and engineer plans and specifications including supervision Boilers, furnaces, piping, wiring, fixtures, and machinery for heating, lighting, signaling, ventilating and air conditioning systems, plumbing, vacuum cleaning systems, incinerator and smoke pipe flues, ect. Bulkheads, including dredging, riprap fill, piling, decking, concrete fenders, etc., when exposed and subject to maintenance and replacement Commissions and fees to brokers, agents, architects and others Conduit (not to be removed) with its contents Damages to abutting property during construction Drainage systems Elevators, cranes, hoists, ect., and the machinery for operating them Excavation, including shoring, bracing, bridging, refill and disposal of excess excavated material, cofferdams around foundation, pumping water from cofferdam during construction, test borings Fences and fence curbs (not including protective fences isolating items of equipment which should be charged to the appropriate equipment account) Fire protection systems when forming a part of a structure Flagpole Floor covering (permanently attached) Foundations and piers for machinery, constructed as a permanent part of a building or other item listed herein Grading and clearing when directly occasioned by the building of a structure Intrasite communication system, poles, pole fixtures, wires and cables Landscaping, laws, shrubbery, etc. Leases, voiding upon purchase, to secure possession of structures Lighting fixtures and outside lighting systems Marquee, permanently attached to building Painting, first cost Partitions, including movable Permanent paving, concrete, brick, flagstone, asphalt, etc., within the property lines Permits and privileges Power boards for services to a building Refrigerating systems for general use Retaining walls except when identified with land Roadways Roofs Scales, connected to and forming a part of a structure Sidewalks, culverts, curbs and streets constructed by the utility on its property Sprinkling systems Stacks-brick, steel, or concrete when set on foundation forming part of general foundation and steelwork of a building Steel inspection during construction Storage facilities constituting a part of a building Storm doors and windows Temporary heating during construction (net cost) Temporary water connection during construction (net cost) Temporary shanties and other facilities used during construction (net cost) Topographical maps Tunnels, intake and discharge when constructed as part of a structure including sluice gates and those constructed to house. Vaults constructed as part of a building Watchmen's sheds and clock systems (net cost when used during construction only) Water and sewer systems, for general use Water meters and supply system for a building or for general company purposes Water supply piping, hydrants and wells Yard surfacing, gravel, conrete, or oil (First cost only)