327 IAC 5-1.5-19.7 "Facilities or equipment" defined

Sec. 19.7. "Facilities or equipment" means buildings, structures, or process or production equipment or machinery that form a permanent part of the new source and that will be used in its operation, provided that the facilities or equipment are of such value as to represent a substantial commitment to construct. The term does not include facilities or equipment used in connection with feasibility, engineering, and design studies regarding the source or water pollution treatment for the source.