Sec.  32.2422   Underground cable.

   (a) This account shall include the original cost of underground cable
   installed in conduit and of other material used in the construction of such
   plant. Subsidiary record categories, as defined below, are to be maintained
   for nonmetallic underground cable and metallic underground 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) The cost of drop and block wires served by underground cable shall be
   included in Account 2423, Buried Cable.

   (d) The cost of cables leading from the main distributing frame or
   equivalent to central office equipment shall be included in the appropriate
   switching, transmission or other operations asset account.