Sec.  32.2426   Intrabuilding network cable.

   (a) This account shall include the original cost of cables and wires located
   on the company's side of the demarcation point or standard network interface
   inside subscribers' buildings or between buildings on one customer's same
   premises. Intrabuilding network cables are used to distribute network access
   facilities to equipment rooms, cross-connection or other distribution points
   at which connection is made with customer premises wiring. Subsidiary record
   categories,  as  defined  below,  are to be maintained for nonmetallic
   intrabuilding network cable and metallic intrabuilding network cable.

   (1) Nonmetallic cable. This subsidiary record category shall include the
   original cost of optical fiber cable and other associated material used in
   constructing a physical path for the transmission of telecommunications
   signals.

   (2)  Metallic cable. This subsidiary record category shall include the
   original cost of single or paired conductor cable, wire and other associated
   material  used in constructing a physical path for the transmission of
   telecommunications signals.

   (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) Intrabuilding network cable does not include the cost of cables or wires
   which are classifiable as network terminating wire, nor the cables or wires
   from the demarcation point or standard network interface to subscribers'
   stations.