Goto Section: 32.2431 | 32.2680 | Table of Contents
FCC 32.2441
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 32.2441 Conduit systems.
(a) This account shall include the original cost of conduit, whether
underground, in tunnels or on bridges, which is reusable in place. It shall
also include the cost of opening trenches and of any repaving necessary in
the construction of conduit plant.
(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) The cost of protective covering for buried cable shall be charged to
Account 2423, Buried Cable, as appropriate, unless such protective covering
is reusable in place. The amounts thus charged shall be included in the
nonmetallic buried cable or metallic buried cable subsidiary record
category, as appropriate.
(d) The cost of pipes or other protective covering for underground drop and
block wires shall be included in Account 2421, Aerial Cable, or Account
2423, Buried Cable, as appropriate. The amounts thus charged shall be
included in the nonmetallic or metallic subsidiary record category, as
appropriate.
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Goto Section: 32.2431 | 32.2680
Goto Year: 2014 |
2016
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