N.M. Admin. Code § 17.12.720.22

Current through Register Vol. 35, No. 21, November 5, 2024

Section 17.12.720.22 - APPENDIX: LIST OF RETIREMENT UNITS

A. The retirement units listed herein are prescribed and are to be accounted for in accordance with Utility Plant Instruction 10, Additions and Retirements of Utility Plant, of the Uniform System of Accounts.

B. The retirement units listed are of maximum size.

C. The appearance of a retirement unit under an account warrants the inclusion of the unit in the account mentioned only when the text of the account also indicates the inclusion even though the same unit frequently appears under more than one account.

D. Any item of property which is not properly a "retirement unit" is a minor item of property.

E. Utility Land and Structures:

(1) 306 - Structures and Improvements:

(a) Air conditioning system, ventilating system, heating system, or any combination thereof.

(b) Bulkhead, retaining wall, etc.

(c) Drainage and sewage systems.

(d) Equipment item, such as a generator, engine, turbine, compressor, or similar item of equipment includable in structures, with or without associated wiring, control equipment, etc.

(e) Fence, complete with gates.

(f) Fire escape system.

(g) Fire protection system.

(h) Floor.

(i) Foundation.

(j) Light and power system.

(k) Plumbing system.

(l) Refrigeration system.

(m) Roof, with or without supporting members. (A structure of irregular shape having more than one roof level may have several isolated roofs, each of which shall be considered an entire roof. In the case of structures to which lateral extensions been made, even though having but one level, that part of the roof covering an entire section built at one time shall be considered an entire roof.)

(n) Structure, complete.

(o) Water supply system, including well.

(p) Yard drainage system.

(q) Yard lighting system.

(2) 312 - Collecting and Impounding Reservoirs:

(a) Apron.

(b) Boom.

(c) Bridge or draw span.

(d) Bulkhead.

(e) Cribbing, system of, when not part of a dike, embankment, road, etc.

(f) Dam.

(g) Dike or embankment, with or without riprap or core wall.

(h) Fence, complete.

(i) Fish ladder, elevator or lock system.

(j) Forebay.

(k) Flume, tunnel, or canal.

(l) Gate.

(m) Gate hoist.

(n) Gate hoist track.

(o) Gate house and equipment.

(p) Gate section.

(q) Gravity section.

(r) Heating or thawing system.

(s) Intake house, when not a part of structure.

(t) Lighting system, including wire, supports, fixtures, etc.

(u) Lock, navigation.

(v) Penstock.

(w) Pier.

(x) Piling, system of, to protect any of the structures.

(y) Power and control system.

(z) Road, complete.

(aa) Sluice or wasteway.

(bb) Sewer, complete.

(cc) Stability testing equipment.

(dd) Substructure, power plant.

(ee) Tailrace.

(ff) Tank, surge (complete with surge pipe, visor, housing, heating system, etc.)

(gg) Trash rack.

(hh) Trash rack with mechanism.

(ii) Valve, power operated or other relatively costly valve.

(jj) Walkway.

(kk) Wall, wing, cut-off, baffle, retaining.

(3) 314 - Wells and Springs:

(a) Casing, complete.

(b) Collecting basin.

(c) Collecting pipe.

(d) Fence.

(e) Lighting system.

(f) Overflow spillway and channel.

(g) Screen or strainer, complete.

(h) Sewer, complete.

(i) Well or spring structure.

(4) 317 - Other Water Source Plant: Each principal item of water source plant included in the account.

(5) 325 - Electric Pumping Equipment:

(a) Air lift compressor or pump.

(b) Automatic control apparatus.

(c) Crane or hoist.

(d) Driving unit for each pump.

(e) Electric power line and related equipment.

(f) Governor mechanism.

(g) Meter.

(h) Oiling system.

(i) Pump.

(j) Regulating or recording apparatus.

F. Water Treatment Plant:

(1) 332 - Water Treatment Equipment:

(a) Aerators (except when located at reservoir):

(i) Air compressor.

(ii) Substructure.

(iii) Superstructure.

(iv) Coke or other filter medium, complete replacement.

(b) Chemical Treating Plant:

(i) Agitating equipment.

(ii) Ammonia machine.

(iii) Carbonating equipment.

(iv) Chemical manufacturing plant.

(v) Chlorine machine.

(vi) Coke, complete replacement.

(vii) Dry fine.

(viii) Dry storage bin.

(ix) Electrolytic cell.

(x) Elevator (when not part of structure).

(xi) Fluoridation equipment.

(xii) Gravity feed or pump feed apparatus.

(xiii) Rate controller.

(xiv) Solution feed equipment.

(xv) Switchboard.

(xvi) Weighing equipment.

(2) [RESERVED]

G. Transmission and Distribution Plant:

(1) 342 - Distribution Reservoirs and Tanks:

(a) Aerator.

(b) Bridge or culvert.

(c) Dam.

(d) Embankment.

(e) Fence.

(f) Gate.

(g) Gate house.

(h) Lighting system.

(i) Retaining wall.

(j) Road.

(k) Sewer, complete.

(l) Spillway or channel.

(m) Standpipe.

(n) Elevated tank.

(o) Water level control and recording apparatus.

(2) 343 - Mains:

(a) Bridge or culvert.

(b) Canal.

(c) Gate.

(d) Gatehouse.

(e) Gauge or recorder.

(f) Main, two or more standard lengths of, including fittings, or one continuous run of 24 feet or more.

(g) Manhole or vault.

(h) Meter.

(i) Meter house.

(j) Pressure regulator.

(k) Tunnel.

(3) 345 - Services: Service, main to curb or property line or main to meter, if extension beyond curb or property line is owned by utility.

(4) 346 - Meters: Meter.

(5) 347 - Meter Installations: Meter installation.

(6) 348 - Hydrants:

(a) Hydrant lead.

(b) Hydrant.

(c) Note: The hydrant lead includes the fitting at the connection with the main, piping, excavation, backfill, pavement cut and replaced, and the hydrant cell. The hydrant includes the hydrant and fittings, excavation, backfill, etc.

(7) 349 - Other Transmission and Distribution Plant:

(a) Cistern or basin.

(b) Fountain.

(c) Water trough.

(8) 391 - Office Furniture and Equipment: Each principal item of equipment, such as:

(a) Office equipment--accounting machine, adding machine, calculating machine, coin counters, signature writer, typewriter.

(b) Office furniture--desk, cabinet, safe, file.

(c) Duplicating equipment--blueprint machine, photostatic machine, offset press, photocopy machine, transcopy machine.

(d) Mechanical processing equipment--key punch, sorters, tabulators, electronic calculators.

(9) 392 - Transportation Equipment: Each principle item of equipment, such as:

(a) Airplane.

(b) Automobile.

(c) Boat.

(d) Electrical vehicle.

(e) Motor truck.

(f) Motorcycle.

(g) Tractor.

(h) Trailer, wagon, etc.

(10) 393 - Stores Equipment: Each principal item of equipment, such as:

(a) Shop equipment and tools--drill press, welding machine, forge, furnace, lathe, planer, shaper.

(b) Garage and repair equipment--gasoline or oil pump, battery charging set, car lift, power-driven greasing machine.

(c) Tools and work equipment--pneumatic tool, welding set, power saw, transit, level, concrete mixer.

(11) 395 - Laboratory Equipment: Each principal item of equipment, such as:

(a) Centrifuge.

(b) Dynamometer.

(c) Oscillograph.

(d) Meter testing equipment.

(e) Transformer, testing, and loading.

(12) 396 - Power Operated Equipment: Each principal item of equipment, such as:

(a) Air compressor, including driving unit and vehicle.

(b) Backfilling machine.

(c) Boring machine.

(d) Brush grinder.

(e) Bulldozer.

(f) Crane or hoist.

(g) Digger.

(h) Pipe coating or wrapping machine.

(i) Pipe cleaning machine.

(j) Tractor.

(k) Trencher.

(13) 397 - Communication Equipment: Each principal item or set of equipment, such as:

(a) Antenna and supporting structure.

(b) Carrier current coupling capacitor.

(c) Carrier current transmitting and receiving set.

(d) Intercommunicating telephone apparatus.

(e) Microwave apparatus.

(f) Receiver, stationary or mobile.

(g) Storage battery set or motor generator set.

(h) Teletype apparatus.

(i) Transmitter, stationary or mobile.

(14) 398 - Miscellaneous Equipment: Each principal item of equipment includable in this account.

(15) 399 - Other Tangible Property: Units to be assigned as items if property is included herein.

N.M. Admin. Code § 17.12.720.22

Recompiled 12/30/01