Goto Section: 32.2311 | 32.2351 | Table of Contents
FCC 32.2341
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 32.2341 Large private branch exchanges.
(a) This account shall include the original cost, including the cost of
installation, of multiple manual private branch exchanges and of dial system
private branch exchanges of types designed to accommodate 100 or more lines
or which can normally be expanded to 100 or more lines, installed for
customers' use. This account shall also include the original cost of other
large installations of station equipment: (1) Which do not constitute
stations, (2) which require special or individualized treatment because of
their complexity, special design, or other distinctive characteristics, and
(3) for which individual or other specialized cost records are appropriate.
(Note also Account 2311, Station Apparatus.)
(b) The cost of intrabuilding network cables including their associated
cross-connection boxes, terminals, distributing frames, etc., is chargeable
to Account 2426, Intrabuilding Network Cable.
(c) The cost of outside plant, whether or not on private property, used with
intrabuilding, network cable shall be charged to the appropriate outside
plant accounts.
(d)-(e) [Reserved]
(f) Private branch exchanges for company official use shall be included in
Account 2123, Office Equipment.
(g) Embedded CPE is that equipment or inventory which is tariffed or
otherwise subject to the jurisdictional separations process as of January 1,
1983. Inventories of large private branch exchanges equipment are included
in Account 1220, Inventories.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 52 FR 6562 , Mar. 4, 1987; 52 FR 39535 , Oct. 22, 1987; 59 FR 46930 , Sept. 13, 1994]
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Goto Section: 32.2311 | 32.2351
Goto Year: 2014 |
2016
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