SECTION 1. IN GENERAL

.01 In general . Listed throughout this Appendix are units of property and major components for specified power stations. Due to design variations, an individual power station may not contain all of the units of property or major components listed for that particular type of power station. A power station may combine multiple generating units. A generating unit generally includes, at a minimum, a power source, a turbine, and a generator. A unit of property that is shared by more than one generating unit is a single unit of property.

.02 Fans and pumps . Unless otherwise stated, all fans and pumps include the electric motor that powers the fan or pump. .03 Water conveyance system . A water conveyance system includes all piping, fittings, valves, pumps, and other equipment included in the unit of property through which water or steam passes, unless identified with another major component.

.04 Instrumentation and controls . Instrumentation and controls includes both those in the control room and those adjacent to the unit of property for which they are a major component.

.05 Generating unit determination . For purposes of this revenue procedure, the units of property for a power station are determined on a generating-unit-by-generating-unit basis.