Goto Section: 32.2310 | 32.2341 | Table of Contents
Revised as of October 1, 2020
Goto Year:2019 |
§ 32.2311 Station apparatus.
(a) This account shall include the original cost of station apparatus,
including teletypewriter equipment, telephone and miscellaneous
equipment, small private branch exchanges and radio equipment
(excluding mobile), installed for customer's use. Items included in
this account shall remain herein until finally disposed of or until
used in such manner as to warrant inclusion in other accounts.
(b) Each company shall prepare a list of station apparatus which shall
be used as its list of disposition units for this account, the cost of
which when finally disposed of shall be credited to this account and
charged to Account 3100, Accumulated Depreciation.
(c) The cost of cross-connection boxes, distributing frames or other
distribution points which are installed to terminate intrabuilding
network cable shall be charged to Account 2426, Intrabuilding Network
(d) Operator head sets and transmitters in central offices and at
private branch exchanges, and test sets such as those used by wire
chiefs, outside plant technicians, and others, shall be included in
Account 2114, Tools and other work equipment, Account 2220, Operator
systems, or Account 2341, Large Private Branch Exchanges, as
(e) Station apparatus for company official use shall be included in
Account 2123, Office Equipment.
(f) Periodic asset verification, as prescribed by generally accepted
accounting principles, shall be taken of all station apparatus in stock
that are included in this account. The number of such station apparatus
items as determined by this verification together with the number of
all other station apparatus items included in this account, shall be
compared with the corresponding number of station apparatus items as
shown by the respective control records. The original cost of any
unreconciled differences thereby disclosed shall be adjusted through
Account 3100, Accumulated Depreciation. Appropriate verifications shall
be made at suitable intervals and necessary adjustments between this
account and Account 3100 shall be made for all station apparatus
included in this account.
(g) Items of station apparatus in stock for which no further use in the
ordinary conduct of the business is contemplated, but which as a
precautionary measure are held for possible future contingencies
instead of being discarded shall be excluded from this account and
included in Account 1220, Inventories.
(h) Embedded CPE is that equipment or inventory which was tariffed or
otherwise subject to the jurisdictional separations process as of
January 1, 1983.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 52 FR 6561 , Mar. 4, 1987; 52 FR 39535 , Oct. 22, 1987; 59 FR 46930 , Sept. 13, 1994; 64 FR 50007 ,
Sept. 15, 1999; 67 FR 5687 , Feb. 6, 2002]
Goto Section: 32.2310 | 32.2341
Goto Year: 2019 |
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