Goto Section: 32.2431 | 32.2680 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 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.
Goto Section: 32.2431 | 32.2680
Goto Year: 2020 |
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