§  32.2311   Station apparatus.

   (a) This account shall include the original cost of station apparatus,
   including teletypewriter equipment, telephone and miscellaneous
   equipment, small private branch exchanges and radio equipment
   (excluding mobile), installed for customer's use. Items included in
   this account shall remain herein until finally disposed of or until
   used in such manner as to warrant inclusion in other accounts.

   (b) Each company shall prepare a list of station apparatus which shall
   be used as its list of disposition 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.

   (c) The cost of cross-connection boxes, distributing frames or other
   distribution points which are installed to terminate intrabuilding
   network cable shall be charged to Account 2426, Intrabuilding Network
   Cable.

   (d) Operator head sets and transmitters in central offices and at
   private branch exchanges, and test sets such as those used by wire
   chiefs, outside plant technicians, and others, shall be included in
   Account 2114, Tools and other work equipment, Account 2220, Operator
   systems, or Account 2341, Large Private Branch Exchanges, as
   appropriate.

   (e) Station apparatus for company official use shall be included in
   Account 2123, Office Equipment.

   (f) Periodic asset verification, as prescribed by generally accepted
   accounting principles, shall be taken of all station apparatus in stock
   that are included in this account. The number of such station apparatus
   items as determined by this verification together with the number of
   all other station apparatus items included in this account, shall be
   compared with the corresponding number of station apparatus items as
   shown by the respective control records. The original cost of any
   unreconciled differences thereby disclosed shall be adjusted through
   Account 3100, Accumulated Depreciation. Appropriate verifications shall
   be made at suitable intervals and necessary adjustments between this
   account and Account 3100 shall be made for all station apparatus
   included in this account.

   (g) Items of station apparatus in stock for which no further use in the
   ordinary conduct of the business is contemplated, but which as a
   precautionary measure are held for possible future contingencies
   instead of being discarded shall be excluded from this account and
   included in Account 1220, Inventories.

   (h) Embedded CPE is that equipment or inventory which was tariffed or
   otherwise subject to the jurisdictional separations process as of
   January 1, 1983.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  52 FR 6561 , Mar. 4, 1987;  52 FR 39535 , Oct. 22, 1987;  59 FR 46930 , Sept. 13, 1994;  64 FR 50007 ,
   Sept. 15, 1999;  67 FR 5687 , Feb. 6, 2002]