Goto Section: 32.2421 | 32.2423 | Table of Contents
FCC 32.2422
Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 32.2422 Underground cable.
(a) This account shall include the original cost of underground cable
installed in conduit and of other material used in the construction of such
plant. Subsidiary record categories, as defined below, are to be maintained
for nonmetallic underground cable and metallic underground cable.
(1) Nonmetallic cable. This subsidiary record category shall include the
original cost of optical fiber cable and other associated material used in
constructing a physical path for the transmission of telecommunications
signals.
(2) Metallic cable. This subsidiary record category shall include the
original cost of single or paired conductor cable, wire and other associated
material used in constructing a physical path for the transmission of
telecommunications signals.
(b) The cost of pumping water out of manholes and of cleaning manholes and
ducts in connection with construction work and the cost of permits and
privileges for the construction of cable and wire facilities shall be
included in the account chargeable with such construction.
(c) The cost of drop and block wires served by underground cable shall be
included in Account 2423, Buried Cable.
(d) The cost of cables leading from the main distributing frame or
equivalent to central office equipment shall be included in the appropriate
switching, transmission or other operations asset account.
Goto Section: 32.2421 | 32.2423
Goto Year: 2005 |
2007
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
Thanks!
Report errors in
this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please
help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public