(3) Accounts 110 and 160. Layout for station oil pipe and service pipe.

(4) Accounts 112 and 162. Layout for delivery facility oil pipe, and elevation and details for loading racks and docks.

(b) Sketches shall be consecutively numbered beginning with number 1 for each valuation section. Show the total number of sketches prepared for the valuation section, such as 1 of 6. There shall be shown in the bottom right-hand corner of each sketch, in the following order, the name of the carrier or agent filling the sketch, and state and valuation section identity, the number of the plot plan depicting the property described on the sketch (indicate on profiles of river beds for accounts 105 and 155 and on sketches prepared for property reported under accounts 110 and 160 the number of the map on which the property is identified), the sketch number, and the beginning and ending survey station numbers applicable to the property described on the sketch. § 160.108 Photographs.

(a) Representative photographs in sufficient quantity and of such size and clarity as will adequately illustrate the property inventoried shall be filed to provide the following:

(1) Where available, examples of both usual and unusual types of pipeline construction in progress, including river crossings.

(2) Illustrations of right-of-way terrain.

(3) Pictures of property, excluding railroad tracks and dredged areas, for which plot plans are prescribed in § 160.106; equipment reported under accounts 108 and 158; and instruments and gauges reported under accounts 110 and 160, and 112 and 162.

(4) Pictures of building interiors, pumping stations and terminals.

(b) Photographs shall be mounted and assembled in looseleaf book form on sheets 17" x 11". A cardboard cover shall be provided on which shall be recorded the name of the carrier or agent filing the photographs.

(c) The identity of the subject matter shall be entered beneath each photograph, followed by the geographical location of the property and the State and valuation section number. Show next the map number for photographs depicting pipeline construction and right-of

The following supplemental information shall be presented in narrative form on 17" x 11"' sheets:

(a) Provide, for each valuation section, a brief description of the topography of the country traversed by the pipeline, and the general direction, connecting points and termini of the line.

(b) The rainfall and climatic conditions, including any unusual weather encountered during construction.

(c) The number and location of material yards used during construction and the shortest distance to the line for each.

(d) Discuss, by valuation section, the character and depth of trench excavations.

(e) Report the results of any soil surveys made.

(f) An estimate of the remaining life of each oil field served by the pipeline.

(g) Describe any unusual conditions encountered during construction including, especially, those resulting in either unusually high or unusually low construction costs.

§ 160.110

Identification of aids, gifts, grants or donations.

List, on a separate ACV Form No. 5, the State, valuation section and sheet number on which aids, gifts, grants or donations from private parties are reported on ACV Form No. 5 and on ACV Form No. 6 and by account number the cost, or appraised value, thereof. If no property was acquired by aid, gift, grant or donation enter the word "None" on this report.

§ 160.111 Reconciliations.

(a) Carrier property: Carriers shall prepare an analysis of the difference between the original cost shown for "Grand Total incl. land and rights-of-way" in column 1 of ACV Form No. 7, and the closing balances in Account 1, Investment in carrier property (primary accounts 101 to 193 inclusive) and Account 2, Cost of organization, as of the effective date of the initial inventory. This

(b) Noncarrier property: Carriers shall also prepare an analysis of the difference between the amount shown for "Total account 5" in column 1 of ACV Form No. 7 and the closing balance in Account 5, Miscellaneous physical property as of the effective date of the initial inventory.

(c) The above reconciliations shall be presented on ACV Form No. 5.

§ 160.112 Corporate history and development of fixed physical property. Report, on 17" x 11" sheets, the following information for the filing carrier and for each predecessor:

(a) Give name of corporation, company, or firm, date of incorporation, and date of organization. If corporation, state whether incorporated under general law or by special act. If incorporated under general law, state where

articles of incorporation were filed. If incorporated by special act, give reference to the act.

(b) Describe the property, or portion of property, constructed by each corporation, company, or firm, and show as to each such property, or portion of property, as so constructed, the termini and mileage of each trunk line, the total mileage of gathering lines, the dates of construction, and the dates the property, or portion thereof, was dedicated to public use.

(c) State length of time any such property, or portion of property, was actually operated by any such corporation, company, or firm, giving, in each instance, date of beginning and date of conclusion of such operation.

(d) If any such corporation has gone out of existence, describe the proceedings by virtue of which the dissolution took place. If any such corporation is still in existence, state where its records are kept and give name and address of person who has custody of them.

(e) State fully the chain of title by which the present corporation acquired the property which it now owns or operates. In this connection list all leases, reorganization proceedings and other instruments bearing upon the corporate history.