Utility and Pipeline Systems

Electric Utilities may own and report several types of operating property to the department. For example, Figure 1 (below), shows a typical substation that includes:

• Transmission lines
• Distribution lines
• Machinery (transformers, lighting arresters, etc.)
• Structures (control house, etc.)

The owner of this substation would report each property type separately - rather than listing only the substation - because each type may be taxed differently. 

Figure 1. Typical Electrical Substation

Note: This is a basic example. For more-detailed information about electrical substations and equipment, see Electric Power Illustrated Glossary on the U.S. Labor Department website.

Pipeline companies may own and report a wide range of operating property to the department. For example, Figures 2 and 3 (below) show typical natural gas and petroleum pipeline systems. In addition to pipelines, these systems may include: 

• Production and storage facilities
• Refineries and processing plants
• Pump or compressor stations
• Distribution terminals

The owners of these systems and facilities need to report pipelines, structures, and machinery separately - rather than listing only pipeline property, for example - because each property type may be taxed differently.

Figure 2. Natural Gas Pipeline Systems

Courtesy of U.S. Transportation Department

Figure 3. Petroleum Pipeline Systems

Courtesy of U.S. Transportation Department

Note: For more-detailed information about pipeline systems and equipment, see Natural gas Pipeline Systems and Petroleum Pipeline Systems on the U.S. Transportation Department website. You can also search by keyword in their Pipeline Glossary.