Goto Section: 32.2411 | 32.2422 | Table of Contents
FCC 32.2421
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.2421 Aerial cable.
(a) This account shall include the original cost of aerial cable and of drop
and block wires served by such cable or aerial wire as well as the cost of
other material used in construction of such plant. Subsidiary record
categories, as defined below, are to be maintained for nonmetallic aerial
cable and metallic aerial 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 permits and privileges for the construction of cable and
wire facilities shall be included in the account chargeable with such
construction.
Goto Section: 32.2411 | 32.2422
Goto Year: 2007 |
2009
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