Sec.  32.2311   Station apparatus.

   (a) This account shall include the original cost of station apparatus,
   including teletypewriter equipment, telephone and miscellaneous equipment,
   small private branch exchanges and radio equipment (excluding mobile),
   installed for customer's use. Items included in this account shall remain
   herein until finally disposed of or until used in such manner as to warrant
   inclusion in other accounts.

   (b) Each company shall prepare a list of station apparatus which shall be
   used as its list of disposition units for this account, the cost of which
   when finally disposed of shall be credited to this account and charged to
   Account 3100, Accumulated Depreciation.

   (c)  The  cost of cross-connection boxes, distributing frames or other
   distribution points which are installed to terminate intrabuilding network
   cable shall be charged to Account 2426, Intrabuilding Network Cable.

   (d) Operator head sets and transmitters in central offices and at private
   branch exchanges, and test sets such as those used by wire chiefs, outside
   plant technicians, and others, shall be included in Account 2114, Tools and
   other work equipment, Account 2220, Operator systems, or Account 2341, Large
   Private Branch Exchanges, as appropriate.

   (e) Station apparatus for company official use shall be included in Account
   2123, Office Equipment.

   (f)  Periodic  asset verification, as prescribed by generally accepted
   accounting principles, shall be taken of all station apparatus in stock that
   are included in this account. The number of such station apparatus items as
   determined  by this verification together with the number of all other
   station apparatus items included in this account, shall be compared with the
   corresponding number of station apparatus items as shown by the respective
   control records. The original cost of any unreconciled differences thereby
   disclosed shall be adjusted through Account 3100, Accumulated Depreciation.
   Appropriate verifications shall be made at suitable intervals and necessary
   adjustments between this account and Account 3100 shall be made for all
   station apparatus included in this account.

   (g) Items of station apparatus in stock for which no further use in the
   ordinary  conduct  of  the  business  is  contemplated, but which as a
   precautionary measure are held for possible future contingencies instead of
   being discarded shall be excluded from this account and included in Account
   1220, Inventories.

   (h)  Embedded CPE is that equipment or inventory which was tariffed or
   otherwise subject to the jurisdictional separations process as of January 1,
   1983.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  52 FR 6561 , Mar. 4, 1987;  52 FR 39535 , Oct. 22, 1987;  59 FR 46930 , Sept. 13, 1994;  64 FR 50007 , Sept. 15,
   1999;  67 FR 5687 , Feb. 6, 2002]