Sec.  32.2231   Radio systems.

   (a) This account shall include the original cost of ownership of radio
   transmitters and receivers. This account shall include the original cost of
   ownership interest in satellites (including land-side spares), other spare
   parts, material and supplies. It shall include launch insurance and other
   satellite launch costs. This account shall also include the original cost of
   earth stations and spare parts, material or supplies therefor.

   (b) This account shall also include the original cost of radio equipment
   used  to provide radio communication channels. Radio equipment is that
   equipment which is used for the generation, amplification, propagation,
   reception, modulation, and demodulation of radio waves in free space over
   which  communication channels can be provided. This account shall also
   include  the  associated carrier and auxiliary equipment and patch bay
   equipment which is an integral part of the radio equipment. Such equipment
   may  be located in central office building, terminal room, or repeater
   stations or may be mounted on towers, masts, or other supports.

   [ 67 FR 5686 , Feb. 6, 2002]