Sec. 32.2421  Aerial cable.

    (a) This account shall include the original cost of aerial cable and 
of drop and block wires served by such cable or aerial wire as well as 
the cost of other material used in construction of such plant. 
Subsidiary record categories, as defined below, are to be maintained for 
nonmetallic aerial cable and metallic aerial cable.
    (1) Nonmetallic cable. This subsidiary record category shall include 
the original cost of optical fiber cable and other associated material 
used in constructing a physical path for the transmission of 
telecommunications signals.
    (2) Metallic cable. This subsidiary record category shall include 
the original cost of single or paired conductor cable, wire and other 
associated material used in constructing a physical path for the 
transmission of telecommunications signals.
    (b) The cost of permits and privileges for the construction of cable 
and wire facilities shall be included in the account chargeable with 
such construction.