Goto Section: 32.2422 | 32.2424 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2423 Buried cable.
(a) This account shall include the original cost of buried cable as
well as the cost of other material used in the construction of such
plant. This account shall also include the cost of trenching for and
burying cable run in conduit not classifiable to Account 2441, Conduit
Systems. Subsidiary record categories, as defined below, are to be
maintained for nonmetallic buried cable and metallic buried 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
(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.
Goto Section: 32.2422 | 32.2424
Goto Year: 2020 |
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