§  32.2426   Intrabuilding network cable.

   (a) This account shall include the original cost of cables and wires
   located on the company's side of the demarcation point or standard
   network interface inside subscribers' buildings or between buildings on
   one customer's same premises. Intrabuilding network cables are used to
   distribute network access facilities to equipment rooms,
   cross-connection or other distribution points at which connection is
   made with customer premises wiring. Subsidiary record categories, as
   defined below, are to be maintained for nonmetallic intrabuilding
   network cable and metallic intrabuilding network 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) Intrabuilding network cable does not include the cost of cables or
   wires which are classifiable as network terminating wire, nor the
   cables or wires from the demarcation point or standard network
   interface to subscribers' stations.