Sec. 32.2231  Radio systems.

    (a) This account shall include the original cost of ownership of 
radio transmitters and receivers. The investment in radio systems shall 
be maintained in the following subaccounts:

2231.1  Satellite and Earth Station Facilities
2231.2  Other Radio Facilities

    (b) 2231.1 Satellite and earth station facilities. This subaccount 
shall include the original cost of ownership interest in satellities 
(including land-side spares), other spare parts, material and supplies. 
It shall include launch insurance and other satellite launch costs. This 
subaccount shall also include the original cost of earth stations and 
spare parts, material or supplies therefor.
    (c) 2231.2 Other radio facilities. (1) This subaccount shall 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 subaccount 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 buildings, terminal rooms, or repeater 
stations or may be mounted on towers, masts or other supports.
    (2) This subaccount shall be maintained in order that the company 
may separately report the amounts contained herein that relate to 
cellular radio facilities, non-cellular radio facilities, and 
terrestrial microwave radio facilities. Such subsidiary record 
categories shall be reported as required by Part 43 of this Commission's 
Rules and Regulations.
[ 51 FR 43499 , Dec. 2, 1986, as amended at  59 FR 46930 , Sept. 13, 1994]