Goto Section: 32.2424 | 32.2431 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2426 Intrabuilding network cable.
(a) This account shall include the original cost of cables and wires
located on the company's side of the demarcation point or standard
network interface inside subscribers' buildings or between buildings on
one customer's same premises. Intrabuilding network cables are used to
distribute network access facilities to equipment rooms,
cross-connection or other distribution points at which connection is
made with customer premises wiring. Subsidiary record categories, as
defined below, are to be maintained for nonmetallic intrabuilding
network cable and metallic intrabuilding network 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.
(c) Intrabuilding network cable does not include the cost of cables or
wires which are classifiable as network terminating wire, nor the
cables or wires from the demarcation point or standard network
interface to subscribers' stations.
Goto Section: 32.2424 | 32.2431
Goto Year: 2020 |
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