§  32.2362   Other terminal equipment.

   (a) This account shall include the original cost of other Non-CPE
   terminal equipment not specifically provided for elsewhere and items
   such as specialized communications equipment provided to meet the needs
   of the disabled, over-voltage protection equipment, multiplexing
   equipment to deliver multiple channels to customers, etc.

   (b) Each company shall prepare a list of other terminal equipment which
   shall be used as its list of retirement 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.