§  32.2423   Buried cable.

   (a) This account shall include the original cost of buried cable as
   well as the cost of other material used in the construction of such
   plant. This account shall also include the cost of trenching for and
   burying cable run in conduit not classifiable to Account 2441, Conduit
   Systems. Subsidiary record categories, as defined below, are to be
   maintained for nonmetallic buried cable and metallic buried 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.