§ 60.304 - Modifications.
(a) The factor 6.5 shall be used in place of “annual asset guidelines repair allowance percentage,” to determine whether a capital expenditure as defined by § 60.2 has been made to an existing facility.
(b) The following physical changes or changes in the method of operation shall not by themselves be considered a modification of any existing facility:
(1) The addition of gravity loadout spouts to existing grain storage or grain transfer bins.
(2) The installation of automatic grain weighing scales.
(3) Replacement of motor and drive units driving existing grain handling equipment.
(4) The installation of permanent storage capacity with no increase in hourly grain handling capacity.