For the purpose of assessing the cost or value of sanitary, water supply and electric installations and fittings, all materials and articles required or used from that point from which the installation is peculiar to the residence concerned, and all movable fans and lights supplied in the residence at the expense of the Government, shall be deemed to be fittings. This includes, in the case of electric installations, glass shades, but not bulbs, silk shades or other perishable articles.Notes - (1) In the case of more than one residence being connected with one branch from the public drain, mains or supply line, the cost of the connecting drain, main or supply line from the public drain, mains or supply line a shall be apportioned between the residences served in proportion the capital cost of the several installations in each residence.(2)In assessing the cost of sanitary, water-supply and electric installations the cost of labour shall be included.(3)The distribution of the capital cost of water-supply, sanitary and electrical installations between the residential and non-residential portions of a building should be made on the basis of the actual cost of the relative fittings installed in each of the residential and non-residential portions of the building, anything common being divided in proportion to the capital cost of the installation in those portions. The provision of this note applies to buildings fitted with such installations after January 1, 1934.(4)Electric heaters or water heaters which are fixed to walls, floors, or ceilings of Government buildings should be classified as fittings for the purpose of this rule, while "portable" heaters or water heaters which obtain their electric energy by means of a movable plug in a socket in the wiring system should be classified as furniture.
