Sec.  32.2362   Other terminal equipment.

   (a) This account shall include the original cost of other Non-CPE terminal
   equipment  not  specifically  provided for elsewhere and items such as
   specialized communications equipment provided to meet the needs of the
   disabled, over-voltage protection equipment, multiplexing equipment to
   deliver multiple channels to customers, etc.

   (b) Each company shall prepare a list of other terminal equipment which
   shall be used as its list of retirement 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.