§ 32.2431   Aerial wire.

   (a) This account shall include the original cost of bare line wire and
   other material used in the construction of such plant.

   (b) 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 aerial wire shall be
   included in Account 2421, Aerial Cable.

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