Sec. 32.2000  Instructions for telecommunications plant accounts.

    (a)* * *
    (4) The cost of individual items of equipment, classifiable to 
Accounts 2112, Motor Vehicles; 2113, Aircraft; 2114, Special Purpose 
Vehicles; 2115, Garage Work Equipment; 2116, Other Work Equipment; 2122, 
Furniture; 2123, Office Equipment; and 2124, General Purpose Computers, 
costing $500 or less or having a life less than one year shall be 
charged to the applicable Plant Specific Operations Expense accounts. If 
the aggregate investment in the items is relatively large at the time of 
acquisition, such amounts shall be maintained in an applicable material 
and supplies account until items are used.

                                * * * * *