Sec.  32.2124   General purpose computers.

   (a) This account shall include the original cost of computers and peripheral
   devices which are designed to perform general administrative information
   processing activities.

   (b) Administrative information processing includes but is not limited to
   activities such as the preparation of financial, statistical, or other
   business analytical reports; preparation of payroll, customer bills, and
   cash management reports, and other records and reports not specifically
   designed  for  testing,  diagnosis,  maintenance  or  control  of  the
   telecommunications network facilities.

   (c) [Reserved]

   (d) This account does not include the cost of computers and their associated
   peripheral devices associated with switching, network signaling, network
   operations, or other specific telecommunications plant. Such computers and
   peripherals  shall be classified to the appropriate switching, network
   signaling, network expense, or other plant account.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  64 FR 50007 , Sept. 15, 1999]