18 Cfr 346

Federal Energy Regulatory Commission
343 Pipe lines.
This account shall include the cost
installed of gas and liquids pipe lines
used in connection with the processing
of natural gas for the removal of gasoline, butane, propane, or other salable
products, exclusive of runs of pipe appropriately includible in other equipment accounts, embracing principally
off-site gas, gasoline gathering, and
loading lines not includible as yard piping in account 342, Extraction and Refining Equipment.
ITEMS
1. Gas lines, off-site, relating solely to extraction operations.
2. Gasoline gathering lines connecting with
off-site sources.
3. Gathering line drips.
4. Instruments, indicating and recording.
5. Loading lines connecting with remote
off-site loading racks or storage facilities.
6. Pumps and driving units.

Pt. 201
equipment used in measuring or regulating natural gas received and/or returned from processing for removal of
gasoline, butane, propane, or other salable products.
ITEMS
1. Automatic control equipment.
2. Boilers, heaters, etc.
3. Foundations, pits, etc.
4. Gas cleaners, scrubbers, separators,
dehydrators, etc.
5. Gauges and instruments, including piping, fittings, wiring, etc., and panel boards.
6. Headers.
7. Meters, orifice or positive, including piping and connections.
8. Oil fogging equipment.
9. Odorizing equipment.
10. Regulators or governors, including controls and instruments.
11. Structures of a minor nature or portable type.

347 Other equipment.

344 Extracted product storage equipment.
This account shall include the cost
installed of storage tanks and associated equipment used in the storing,
prior to sale, of gasoline, butane, propane, and other salable products extracted from natural gas.

This account shall include the cost
installed of equipment used in processing natural gas and refining gasoline, butane, propane, and other salable
products extracted from natural gas,
when not assignable to any of the foregoing accounts.

ITEMS

1. Fire fighting equipment.
2. Laboratory and testing equipment.
3. Miscellaneous equipment, such as firstaid cabinet, gasoline dispensing pump, heating boiler, incinerator, lawn mower, warehouse truck.
4. Office furniture and equipment.
5. Shop tools and equipment.

1. Foundations.
2. Instruments.
3. Regulators.
4. Storage tanks for partially or fully processed products.
5. Valves.

345 Compressor equipment.
This account shall include the cost
installed of compressor equipment and
associated appliances used in connection with the receipt, processing, and
return of natural gas processed for removal of gasoline, butane, propane, or
other salable products.
ITEMS
(See account 333 for items.)

346

Gas measuring and regulating
equipment.
This account shall include the cost
installed of meters, gauges, and other

ITEMS

SPECIAL INSTRUCTIONS—ACCOUNTS
THROUGH 363.5

350.1

The above accounts are to be used by
the transmission and distribution companies for the classification of storage
facilities used for peak shaving operations. The accounts shall be subdivided to classify the peak shaving
storage facilities according to the
transmission or distribution function,
if the utility operates both transmission and distribution systems. Only
base
load
liquefied
natural
gas
terminaling and processing facilities
are to be classified in accounts 364.1
through 364.8.

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