§650.206. List of General Retirement Units

a)         In all accounts where they occur, the following shall be considered a retirement unit if costing more than $100 and not an integral part of the retirement unit specifically listed:

 

1)         Piping;

 

2)         Manholes;

 

3)         Motors and engines;

 

4)         Pumps;

 

5)         Collection sewers;

 

6)         Landscaping, grading of land improvements;

 

7)         Foundation for a unit of equipment, when not an integral part of a building and which is not intended to outlast the equipment;

 

8)         Road, walk, parking lot, etc.;

 

9)         Chemical equipment;

 

10)         Sedimentation equipment;

 

11)         Sludge digestion and filtration equipment;

 

12)         Land fill equipment.

 

b)         In Retirement Unit Accounts 351 through 398, the article "a," "an," or "the," as appropriate, should be read in connection with each listed retirement.