Does not include buildings and structural components as defined in section 1.48-1(e) of the regulations. Includes assets, whether such assets are section 1245 property or 1250 property, providing such assets are depreciable, used in the production and/or distribution of electricity with rated total capacity in excess of 500 Kilowatts and/or assets used in the production and/or distribution of steam with rated total capacity in excess of 12,500 pounds per hour for use by the taxpayer in its industrial manufacturing process or plant activity and not ordinarily available for sale to others. Also, does not include equipment of a kind used primarily for amusement or entertainment of the user. Does not include equipment that is an integral part of other capital equipment that is included in other classes of economic activity, i.e., computers used primarily for process or production control, switching, channeling, and automating distributive trades and services such as point of sale (POS) computer systems. Peripheral equipment may be used on-line or off-line. Nonlimiting examples are: Card readers, card punches, magnetic tape feeds, high speed printers, optical character readers, tape cassettes, mass storage units, paper tape equipment, keypunches, data entry devices, teleprinters, terminals, tape drives, disc drives, disc files, disc packs, visual image projector tubes, card sorters, plotters, and collators. Excluded from this category are adding machines, electronic desk calculators, etc., and other equipment described in class 00.13.Дў) Peripheral equipment consists of the auxiliary machines which are designed to be placed under control of the central processing unit. It usually consists of a central processing unit containing extensive storage, logic, arithmetic, and control capabilities.

Information systems are defined as follows:ДЎ) Computers: A computer is a programmable electronically activated device capable of accepting information, applying prescribed processes to the information, and supplying the results of these processes with or without human intervention.

Information systems include computers and their peripheral equipment used in administering normal business transactions and the maintenance of business records, their retrieval and analysis.

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