Sec. 32.2441  Conduit systems.

    (a) This account shall include the original cost of conduit, whether 
underground, in tunnels or on bridges, which is reusable in place. It 
shall also include the cost of opening trenches and of any repaving 
necessary in the construction of conduit plant.

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    (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) The cost of protective covering for buried cable shall be 
charged to Account 2423, Buried Cable, as appropriate, unless such 
protective covering is reusable in place. The amounts thus charged shall 
be included in the nonmetallic buried cable or metallic buried cable 
subsidiary record category, as appropriate.
    (d) The cost of pipes or other protective covering for underground 
drop and block wires shall be included in Account 2421, Aerial Cable, or 
Account 2423, Buried Cable, as appropriate. The amounts thus charged 
shall be included in the nonmetallic or metallic subsidiary record 
category, as appropriate.