Sec.  32.2441   Conduit systems.

   (a) This account shall include the original cost of conduit, whether
   underground, in tunnels or on bridges, which is reusable in place. It shall
   also include the cost of opening trenches and of any repaving necessary in
   the construction of conduit plant.

   (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 protective covering for buried cable shall be charged to
   Account 2423, Buried Cable, as appropriate, unless such protective covering
   is reusable in place. The amounts thus charged shall be included in the
   nonmetallic buried cable or metallic buried cable subsidiary record
   category, as appropriate.

   (d) The cost of pipes or other protective covering for underground drop and
   block wires shall be included in Account 2421, Aerial Cable, or Account
   2423, Buried Cable, as appropriate. The amounts thus charged shall be
   included in the nonmetallic or metallic subsidiary record category, as
   appropriate.