SECTION 2. Units of non-linear

property

.01 Compressor station property. At a compressor station, the units of non-linear property are the following:

(1) Each compressor, including prime mover.

(2) Each meter. (3) Each regulator. (4) Each tank. (5) Each flaring or incinerating system, including stack.

(6) All the lines at the station, including header, pipe, coatings, fittings, valves, and cathodic protection.

(7) All the gas detection equipment at the station.

(8) All the equipment to maintain pipeline gas quality at the station, including the following major components:

(a) Each scrubber. (b) Each filter separator. (c) Each separator. (d) Each dehydrator (also referred to as a dryer).

(e) Each chromatograph. (f) Each continuous gas sampler. (g) Each water vapor monitor. (h) Each sulfur removal apparatus. (i) Each cooler. (j) Each heater. (9) All the electric supply equipment at the station, including the following major components:

(a) Each generator, including motor. (b) Each set of batteries and charger. (c) Each transformer. (d) Each power supply (for example, a variable frequency drive).

(e) All other electric supply devices, including switchgear.

(10) All the odorizing equipment at the station, including the following major components:

(a) All the equipment to inject an odorant or other additive into the gas stream.

(b) Each tank for storing odorant or other additive.

(11) All the onsite instrumentation and control equipment at the station that is not a major component of a specific unit of non-linear property.

(12) Each structure, including pad, walls, and roof, housing compressors and related equipment.

(13) Each additional structure, including pad, walls, and roof.

(14) All fencing, walls, enclosures, and miscellaneous structures or land improvements that are not capitalized to the land surrounding a compressor station and any miscellaneous pads.

(15) Each parcel of land and each easement or other right to land.

.02 Gas storage facility property. At a gas storage facility, the units of property are the following:

(1) Each tank. (2) Each well, including the following major components:

(a) The wellhead. (b) The casing. (3) Each compressor, including prime mover.

(4) Each meter. (5) Each regulator. (6) Each flaring or incinerating system, including stack.

(7) All the lines at the facility, including header, pipe, coatings, fittings, valves, and cathodic protection.

(8) All the equipment to maintain pipeline quality gas at the facility, including the following major components:

(a) Each scrubber. (b) Each filter separator. (c) Each separator. (d) Each dehydrator (also referred to as a dryer).

(e) Each chromatograph. (f) Each continuous gas sampler. (g) Each water vapor monitor. (h) Each sulfur removal apparatus. (i) Each cooler. (j) Each heater. (9) All the odorizing equipment at the facility, including the following major components:

(a) All the equipment to inject an odorant or other additive into the gas stream.

(b) Each tank for storing odorant or other additive.

(10) All the liquefaction equipment at the facility, including the following major components:

(a) Each cold box. (b) Each heat exchanger. (c) Each condenser. (d) Each vaporizing unit (also referred to as a vaporizer).

Bulletin No. 2023–18 827 May 1, 2023

(11) All the onsite instrumentation and control equipment at the facility that is not a major component of a specific unit of non-linear property.

(12) Each structure, including pad, walls, and roof, housing compressors and related equipment.

(13) Each additional structure, including pad, walls, and roof.

(14) All the fencing, walls, enclosures, and/or miscellaneous structures surrounding the facility and any miscellaneous pads.

(15) Each parcel of land and each easement or other right to land.

.03 Measuring and regulating station property. At a measuring and regulating station, including a city gate station, the units of non-linear property are the following:

(1) Each meter.

(2) Each regulator. (3) All the lines at the station, including header, pipe, coatings, fittings, valves, and cathodic protection.

(4) All the equipment to maintain pipeline quality gas at the station, including the following major components:

(a) Each scrubber. (b) Each filter separator. (c) Each separator. (d) Each dehydrator (also referred to as a dryer).

(e) Each chromatograph. (f) Each continuous gas sampler. (g) Each water vapor monitor. (h) Each sulfur removal apparatus. (i) Each heater. (5) All the odorizing equipment at the station, including the following major components:

(a) All the equipment to inject an odorant or other additive into the gas stream.

(b) Each tank for storing odorant or other additive.

(6) All the onsite instrumentation and control equipment at the facility that is not a major component of a specific unit of non-linear property.

(7) Each structure, including pad, walls, and roof.

(8) All the fencing, walls, enclosures, and miscellaneous structures surrounding the station and any miscellaneous pads.

(9) Each parcel of land and each easement or other right to land.

.04 Meters and regulators. Each meter and each regulator not described in sections 2.01 through 2.03 of this Appendix A, including a meter or regulator located at a customer’s premises, is a separate unit of non-linear property.

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APPENDIX B—EXTRAPOLATION GUIDANCE