§  32.2231   Radio systems.

   (a) This account shall include the original cost of ownership of radio
   transmitters and receivers. This account shall include the original
   cost of ownership interest in satellites (including land-side spares),
   other spare parts, material and supplies. It shall include launch
   insurance and other satellite launch costs. This account shall also
   include the original cost of earth stations and spare parts, material
   or supplies therefor.

   (b) This account shall also include the original cost of radio
   equipment used to provide radio communication channels. Radio equipment
   is that equipment which is used for the generation, amplification,
   propagation, reception, modulation, and demodulation of radio waves in
   free space over which communication channels can be provided. This
   account shall also include the associated carrier and auxiliary
   equipment and patch bay equipment which is an integral part of the
   radio equipment. Such equipment may be located in central office
   building, terminal room, or repeater stations or may be mounted on
   towers, masts, or other supports.

   [ 67 FR 5686 , Feb. 6, 2002]