§  32.2422   Underground cable.

   (a) This account shall include the original cost of underground cable
   installed in conduit and of other material used in the construction of
   such plant. Subsidiary record categories, as defined below, are to be
   maintained for nonmetallic underground cable and metallic underground
   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) The cost of drop and block wires served by underground cable shall
   be included in Account 2423, Buried Cable.

   (d) The cost of cables leading from the main distributing frame or
   equivalent to central office equipment shall be included in the
   appropriate switching, transmission or other operations asset account.