§ 32.2423   Buried cable.

   (a) This account shall include the original cost of buried cable as well as
   the cost of other material used in the construction of such plant. This
   account shall also include the cost of trenching for and burying cable run
   in conduit not classifiable to Account 2441, Conduit Systems. Subsidiary
   record categories, as defined below, are to be maintained for nonmetallic
   buried cable and metallic buried 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.

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