---
kind: "section"
citation: "18 C.F.R. § 367.3970"
title: "18"
number: "367.3970"
heading: "Account 397, Communication equipment."
url: "https://uscodex.org/cfr/18/367.3970"
---

# §367.3970. Account 397, Communication equipment.

- (a) This account must include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with service company operations.
- (b) This account must include the following items:
  - (1) **Amplifiers.**
  - (2) **Antennae.**
  - (3) **Booths.**
  - (4) **Cables.**
  - (5) **Carrier terminal equipment.**
  - (6) **Conductors.**
  - (7) **Distributing boards.**
  - (8) **Extension cords.**
  - (9) **Gongs.**
  - (10) **Hand sets, manual and dial.**
  - (11) **Insulators.**
  - (12) **Intercommunicating sets.**
  - (13) **Loading coils.**
  - (14) **Microwave equipment.**
  - (15) **Operators' desks.**
  - (16) **Paraboloids.**
  - (17) **Poles and fixtures used wholly for telephone or telegraph wire.**
  - (18) **Power supply equipment.**
  - (19) **Radio transmitting and receiving sets.**
  - (20) **Reflectors.**
  - (21) **Repeaters.**
  - (22) **Remote control equipment and lines.**
  - (23) **Sending keys.**
  - (24) **Storage batteries.**
  - (25) **Switchboards.**
  - (26) **Telautograph circuit connections.**
  - (27) **Telegraph receiving sets.**
  - (28) **Telephone and telegraph circuits.**
  - (29) **Testing instruments.**
  - (30) **Towers.**
  - (31) **Underground conduit used wholly for telephone or telegraph wires and cable wires.**

## Notes

### 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.