ESSENTIAL UTILITIES AND EQUIPMENT – This term comprises underground or overhead electrical, gas, communications not regulated by the Federal Communications Commission, water and sewage systems, including poles, towers or pole structures, wires, lines, mains, drains, pumping stations, sewers, conduits, cables, fire alarm boxes, public telephone structures, police call boxes, traffic signals, hydrants, regulating and measuring devices and the Structures in which they are housed, and other similar equipment accessories in connections therewith. It does not include Buildings, Yards, stations used for storage, repair or processing of equipment or material, and does not include Buildings, Yards, stations, or substations for transforming, boosting or switching purposes, where such facilities are constructed on the ground.