Sec. 32.2426  Intrabuilding network cable.

    (a) This account shall include the original cost of cables and wires 
located on the company's side of the demarcation point or standard 
network interface inside subscribers' buildings or between buildings on 
one customer's same premises. Intrabuilding network cables are used to 
distribute network access facilities to equipment rooms, cross-
connection or other distribution points at which connection is made with 
customer premises wiring. Subsidiary record categories, as defined 
below, are to be maintained for nonmetallic intrabuilding network cable 
and metallic intrabuilding network 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 pumping water out of manholes and of cleaning 
manholes and ducts in connection with construction work and the cost of 
permits and privileges for the construction of cable and wire facilities 
shall be included in the account chargeable with such construction.
    (c) Intrabuilding network cable does not include the cost of cables 
or wires which are classifiable as network terminating wire, nor the 
cables or wires from the demarcation point or standard network interface 
to subscribers' stations.