83 Ill. Adm. Code 650.361
Retirement Unit Account 361 Collection Sewers – Gravity
Section 650
Section 650.361 Retirement
Unit Account 361 Collection Sewers – Gravity
a) Items
All gravity collecting sewer
Branch
Interceptor
Lampholes
Lateral including service wye
Manholes
Trunk
b) Manholes shall be included as a separate unit of property.