Goto Section: 32.2341 | 32.2362 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2351 Public telephone terminal equipment.
(a) This account shall include the original cost of coinless,
coin-operated (including public and semi-public), credit card and pay
telephone installed for use by the public.
(b) This account shall also include the original cost of operating
spares that are required to provide a continuity of service for public
telephones. The operating spares shall not exceed six months supply in
terms of turnover and be available to installers from locations in
reasonable proximity to the location of the installed equipment.
(c) The original cost of installing public telephone equipment shall
not include the labor and minor materials costs of installing the
public telephone equipment or premises wiring. These costs as well as
the cost of replacing a public telephone shall be charged to Account
6351 Public Telephone Terminal Equipment Expense. The labor and minor
materials costs of removal of public telephones will also be charged to
[ 51 FR 43499 , Dec. 2, 1986, as amended at 52 FR 29019 , Aug. 5, 1987]
Goto Section: 32.2341 | 32.2362
Goto Year: 2020 |
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