Sec. 36.141 General.
(a) Information Origination/Termination Equipment is maintained in
Account 2310 and includes station apparatus, embedded customer premises
wiring, large private branch exchanges, public telephone terminal
equipment, and other terminal equipment.
(b) The costs in Account 2310 shall be segregated between Other
Information Origination/Termination Equipment--Category 1, and New
Customer Premises Equipment--Category 2 by an analysis of accounting,
engineering and other records.
[[Page 492]]
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