Sec.  32.2341   Large private branch exchanges.

   (a) This account shall include the original cost, including the cost of
   installation, of multiple manual private branch exchanges and of dial system
   private branch exchanges of types designed to accommodate 100 or more lines
   or  which can normally be expanded to 100 or more lines, installed for
   customers' use. This account shall also include the original cost of other
   large  installations of station equipment: (1) Which do not constitute
   stations, (2) which require special or individualized treatment because of
   their complexity, special design, or other distinctive characteristics, and
   (3) for which individual or other specialized cost records are appropriate.
   (Note also Account 2311, Station Apparatus.)

   (b) The cost of intrabuilding network cables including their associated
   cross-connection boxes, terminals, distributing frames, etc., is chargeable
   to Account 2426, Intrabuilding Network Cable.

   (c) The cost of outside plant, whether or not on private property, used with
   intrabuilding, network cable shall be charged to the appropriate outside
   plant accounts.

   (d)–(e) [Reserved]

   (f) Private branch exchanges for company official use shall be included in
   Account 2123, Office Equipment.

   (g)  Embedded  CPE is that equipment or inventory which is tariffed or
   otherwise subject to the jurisdictional separations process as of January 1,
   1983. Inventories of large private branch exchanges equipment are included
   in Account 1220, Inventories.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  52 FR 6562 , Mar. 4, 1987;  52 FR 39535 , Oct. 22, 1987;  59 FR 46930 , Sept. 13, 1994]