Structures and improvements.
18 C.F.R. § 367.56
in effectEffective: 2024-07-01(a) The accounts for structures and improvements must include the cost of all buildings and facilities to house, support, or safeguard property or persons, including all fixtures permanently attached to and made a part of buildings and that cannot be removed from the buildings and facilities without cutting into the walls, ceilings, or floors, or without in some way impairing the buildings, and improvements of a permanent character on, or to, land. Also include those costs incurred in connection with the first clearing and grading of land and rights-of-way and the damage costs associated with construction and installation of property.
(b) The cost of specially-provided foundations not intended to outlast the machinery or apparatus for which provided, and associated costs, such as angle irons, castings, and other items installed at the base of an item of equipment, must be charged to the same account as the cost of the machinery, apparatus, or equipment.
(c) Where the structure of a dam also forms the foundation of the service company building, the foundation must be considered a part of the dam.
(d) The cost of disposing of materials excavated in connection with construction of structures must be considered as a part of the cost of that work, except as follows:
(1) When the material is used for filling, the cost of loading, hauling, and dumping must be equitably apportioned between the work in connection with which the removal occurs and the work in connection with which the material is used.
(2) When the material is sold, the net amount realized from the sales must be credited to the work in connection with which the removal occurs. If the amount realized from the sale of excavated materials exceeds the removal costs and the costs in connection with the sale, the excess must be credited to the land account in which the site is carried.
(e) Lighting or other fixtures temporarily attached to buildings for purposes of display or demonstration must not be included in the cost of the building but in the appropriate equipment account.
(f) This account must include the following items:
(1) Architects” plans and specifications including supervision.
(2) Ash pits (when located within the building).
(3) Athletic field structures and improvements.
(4) 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 and similar items.
(5) Bulkheads, including dredging, riprap fill, piling, decking, concrete, fenders, and similar items when exposed and subject to maintenance and replacement.
(6) Chimneys.
(7) Coal bins and bunkers.
(8) Commissions and fees to brokers, agents, architects, and others.
(9) Conduit (not to be removed) with its contents.
(10) Damages to abutting property during construction.
(11) Docks.
(12) Door checks and door stops.
(13) Drainage and sewerage systems.
(14) Elevators, cranes, hoists, and the machinery for operating them.
(15) Excavation, including shoring, bracing, bridging, refill and disposal of excess excavated material, cofferdams around foundation, pumping water from cofferdams during construction, and test borings.
(16) Fences and fence curbs (not including protective fences isolating items of equipment, which must be charged to the appropriate equipment account).
(17) Fire protection systems when forming a part of a structure.
(18) Flagpole.
(19) Floor covering (permanently attached).
(20) Foundations and piers for machinery, constructed as a permanent part of a building or other item listed in this paragraph (f).
(21) Grading and clearing when directly occasioned by the building of a structure.
(22) Intrasite communication system, poles, pole fixtures, wires, and cables.
(23) Landscaping, lawns, shrubbery and similar items.
(24) Leases, voiding upon purchase to secure possession of structures.
(25) Leased property, expenditures on.
(26) Lighting fixtures and outside lighting system.
(27) Mail chutes when part of a building.
(28) Marquee, permanently attached to building.
(29) Painting, first cost.
(30) Permanent paving, concrete, brick, flagstone, asphalt, within the property lines.
(31) Partitions, including movable.
(32) Permits and privileges.
(33) Platforms, railings, and gratings when constructed as a part of a structure.
(34) Power boards for services to a building.
(35) Refrigerating systems for general use.
(36) Retaining walls except when identified with land.
(37) Roadways, railroads, bridges, and trestles intrasite except railroads provided for in equipment accounts.
(38) Roofs.
(39) Scales, connected to and forming a part of a structure.
(40) Screens.
(41) Sewer systems, for general use.
(42) Sidewalks, culverts, curbs and streets constructed by the service company on its property.
(43) Sprinkling systems.
(44) Sump pumps and pits.
(45) Stacks—brick, steel, or concrete, when set on foundation forming part of general foundation and steelwork of a building.
(46) Steel inspection during construction.
(47) Storage facilities constituting a part of a building.
(48) Storm doors and windows.
(49) Subways, areaways, and tunnels, directly connected to and forming part of a structure.
(50) Tanks, constructed as part of a building or as a distinct structural unit.
(51) Temporary heating during construction (net cost).
(52) Temporary water connection during construction (net cost).
(53) Temporary shanties and other facilities used during construction (net cost).
(54) Topographical maps.
(55) Tunnels, intake and discharge, when constructed as part of a structure, including sluice gates, and those constructed to house mains.
(56) Vaults constructed as part of a building.
(57) Watchmen's sheds and clock systems (net cost when used during construction only).
(58) Water basins or reservoirs.
(59) Water front improvements.
(60) Water meters and supply system for a building or for general company purposes.
(61) Water supply piping, hydrants and wells.
(62) Wharves.
(63) Window shades and ventilators.
(64) Yard drainage system.
(65) Yard lighting system.
(66) Yard surfacing, gravel, concrete, or oil. (First cost only.)
(g) Structures and Improvements accounts must be credited with the cost of structures created to house, support, or safeguard equipment, the use of which has terminated with the removal of the equipment with which they are associated even though they have not been physically removed.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026