Maintenance of boiler plant (expenses)
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The cost of labor, material, and expenses incurred in the maintenance of a steam plant. Includes furnaces; boilers; coal, ash-handling, and coal-preparation equipment; steam and feed water piping; and boiler apparatus and accessories used in the production of steam, mercury, or other vapor to be used primarily for generating electricity. The point at which an electric steam plant is distinguished from an electric plant is defined as follows
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