Includes all plants providing utility type  services to the Project including but not limited to raw water, treated and potable water, solid or liquid waste treatment, process steam, electricity, hydrogen, air, natural gas, syngas, etc. This category specifically excludes co-generation facilities whose costs must be reported separately. Includes all administration buildings, operations offices, on-site housing, cafeterias, recreation facilities, warehouses, training facilities, maintenance and fabrication shops, wash bays, emergency services buildings, permanent camps, etc. May also include all or an allowable portion of any off project buildings and structures directly attributable to the Project in accordance with the Regulations. Note: For in-situ Projects this cost would be reported under the category Emulsion Treating & Cleaning. In addition, for in-situ projects that construct specific utility purpose facilities within the Project this cost should be segregated and reported in the Other cost category