§367.3970. Account 397, Communication equipment.
18 C.F.R. § 367.3970
This account must include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with service company operations.
This account must include the following items:
Amplifiers.
Antennae.
Booths.
Cables.
Carrier terminal equipment.
Conductors.
Distributing boards.
Extension cords.
Gongs.
Hand sets, manual and dial.
Insulators.
Intercommunicating sets.
Loading coils.
Microwave equipment.
Operators' desks.
Paraboloids.
Poles and fixtures used wholly for telephone or telegraph wire.
Power supply equipment.
Radio transmitting and receiving sets.
Reflectors.
Repeaters.
Remote control equipment and lines.
Sending keys.
Storage batteries.
Switchboards.
Telautograph circuit connections.
Telegraph receiving sets.
Telephone and telegraph circuits.
Testing instruments.
Towers.
Underground conduit used wholly for telephone or telegraph wires and cable wires.
Notes, amendments, and revision history
Authority
Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.
Source
Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.