Goto Section: 32.2421 | 32.2423 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 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
(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
(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: 2020 |
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