Section 7 - Structures and ImprovementsA. The accounts for structures and improvements shall 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 which cannot be removed therefrom without cutting into the walls, ceilings, or floors, or without in some way impairing the building, and improvements of a permanent character on or to land.B. The cost of specially provided foundations not intended to outlast the machinery or apparatus for which provided, and the cost of angle irons, casting, etc., installed at the base of an item of equipment, shall be charged to the same account as the cost of the machinery, apparatus, or equipment.C. Minor buildings and structures, such as valve towers, patrolmen's towers, telephone stations, etc., which are used directly in connection with or form a part of a reservoir, dam, waterway, etc., shall be considered a part of the facility in connection with which constructed or operated and the cost thereof accounted for accordingly.D. Where furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate plant account, and no part to the building account.E. Where the structure of a dam forms also the foundation of the power plant building, such foundation shall be considered a part of the dam.F. The cost of disposing of materials excavated in connection with construction of structures shall be considered as a part of the cost of such work, except as follows: (a) when such material is used for filling, the cost of loading, hauling, and dumping shall be equitably apportioned between the work in connection with which the removal occurs and the work in connection with which the material is used; (b) when such material is sold, the net amount realized from such sales shall 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 shall be credited to the land account in which the site is carried.G. Lighting or other fixtures temporarily attached to buildings for purposes of display or demonstration shall not be included in the costs of the building but in the appropriate equipment account.H. The items of cost to be included in the accounts for structures and improvements are as follows: 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 system, incinerator and smoke pipe, flues, etc.5. Bulkheads, including dredging, riprap fill, piling, decking, concrete, fenders, etc., when exposed and subject to maintenance and replacement.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.12. Door checks and door stops.13. Drainage and sewerage systems.14. Elevators, cranes, hoists, etc., 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 cofferdam during construction, and test borings.16. Fences and fence curbs (not including protective fences isolating items of equipment, which shall be charged to the appropriate equipment account).17. Fire protection systems when forming a part of a structure.19. Floor covering (permanently attached).20. Foundations and piers for machinery, constructed as a permanent part of a building or other items listed herein.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, etc.24. Leases, voiding upon purchase, to secure possession of structures.25. Leased property, expenditures on.26. Lighting fixtures and outside lighting system.27. Mailchutes when part of a building.28. Marquee, permanently attached to building.29. Painting, first cost.30. Permanent paving, concrete, brick, flagstone, asphalt, etc., 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.39. Scales, connected to and forming a part of a structure.41. Sewer systems, for general use.42. Sidewalks, culverts, curbs and streets constructed by the utility on its property.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).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. Waterfront improvements.60. Water meters and supply system for a building or for general company purposes.61. Water supply piping, hydrants and wells.63. Window shades and ventilators.64. Yard drainage system.65. Yard lighting system.66. Yard surfacing, gravel, concrete, or oil. (First cost only.)Structures and Improvements accounts shall be credited with the cost of coal bunkers, stacks, foundations, subways, tunnels, etc., 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.