§  32.2341   Large private branch exchanges.

   (a) This account shall include the original cost, including the cost of
   installation, of multiple manual private branch exchanges and of dial
   system private branch exchanges of types designed to accommodate 100 or
   more lines or which can normally be expanded to 100 or more lines,
   installed for customers' use. This account shall also include the
   original cost of other large installations of station equipment: (1)
   Which do not constitute stations, (2) which require special or
   individualized treatment because of their complexity, special design,
   or other distinctive characteristics, and (3) for which individual or
   other specialized cost records are appropriate. (Note also Account
   2311, Station Apparatus.)

   (b) The cost of intrabuilding network cables including their associated
   cross-connection boxes, terminals, distributing frames, etc., is
   chargeable to Account 2426, Intrabuilding Network Cable.

   (c) The cost of outside plant, whether or not on private property, used
   with intrabuilding, network cable shall be charged to the appropriate
   outside plant accounts.

   (d)–(e) [Reserved]

   (f) Private branch exchanges for company official use shall be included
   in Account 2123, Office Equipment.

   (g) Embedded CPE is that equipment or inventory which is tariffed or
   otherwise subject to the jurisdictional separations process as of
   January 1, 1983. Inventories of large private branch exchanges
   equipment are included in Account 1220, Inventories.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  52 FR 6562 , Mar. 4, 1987;  52 FR 39535 , Oct. 22, 1987;  59 FR 46930 , Sept. 13, 1994]