§ 32.2351   Public telephone terminal equipment.

   (a) This account shall include the original cost of coinless,
   coin-operated (including public and semi-public), credit card and pay
   telephone installed for use by the public.

   (b) This account shall also include the original cost of operating
   spares that are required to provide a continuity of service for public
   telephones. The operating spares shall not exceed six months supply in
   terms of turnover and be available to installers from locations in
   reasonable proximity to the location of the installed equipment.

   (c) The original cost of installing public telephone equipment shall
   not include the labor and minor materials costs of installing the
   public telephone equipment or premises wiring. These costs as well as
   the cost of replacing a public telephone shall be charged to Account
   6351 Public Telephone Terminal Equipment Expense. The labor and minor
   materials costs of removal of public telephones will also be charged to
   Account 6351.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  52 FR 29019 , Aug. 5, 1987]

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