Other Structure and Facilities (OSF)

Real property asset that is not classifiable as a building, real property trailer, or land. Including but not limited to: site utility systems used to generate, provide, or distribute services such as heat, electricity, sewage, gas, and water; roads, walks, parking areas, and bridges; dams, retaining walls, wells and monitoring equipment; flood and storm water control systems; towers; tanks; fences; outside lighting; and, communication systems.