Plumbing
Yellow Water Heater
A metal block with 300 hit points.
Harvest drops
Iron× 5-10
Taken apart with a harvesting tool (axe, pickaxe, shovel), before perks and tool bonuses.
Salvage drops
Mechanical Parts× 1-2
Short Iron Pipe× 1-2
Extra parts when salvaged with a wrench, ratchet or impact driver.
When it collapses
Falling, it leaves
Scrap Metal Pile (75% of the time) where it lands.
Where to find (10 POIs)
Mason Farms (tier 3), Scarecrow Fields (tier 3), Soyer Family Farm (tier 3), Fun-Gi Daycare (tier 2), The Hoarders' House (tier 2), Cabin Retreat (tier 1), Motel Eight (tier 1), The Barbosa Residence (tier 1), The Knowbly Cabin (tier 1), The Berry Residence.
Points of interest built with this block (any of its variants), the highest tiers first, from the game's prefab files.