Section 101 - Utility Plant in ServiceA. This account shall include the cost of utility plant, included in the plant accounts prescribed herein and in similar accounts for other utility departments, including common utility plant, owned and used by the utility in its utility operations, and having an expectation of life in service of more than one year from date of installation, including such property owned by the utility but held by nominees. Separate subaccounts shall be maintained hereunder for each utility department.B. The cost of additions to and betterments of property leased from others, which are includible in this account, shall be recorded in subdivisions separate and distinct from those relating to owned property. (See gas plant instruction 5.)