Sec. 32.2124  General purpose computers.

    (a) This account shall include the original cost of computers and 
peripheral devices which are designed to perform general administrative 
information processing activities.
    (b) Administrative information processing includes but is not 
limited to activities such as the preparation of financial, statistical, 
or other business analytical reports; preparation of payroll, customer 
bills, and cash management reports, and other records and reports not 
specifically designed for testing, diagnosis, maintenance or control of 
the telecommunications network facilities.
    (c) This account shall include the original cost of initial 
operating system software for computers classifiable to this account 
whether acquired separately or in conjunction with associated hardware.
    (d) This account does not include the cost of computers, their 
associated peripheral devices, and their initial operating system 
software associated with switching, network signaling, network 
operations or other specific telecommunications plant. Such computers, 
peripherals, and software shall be classified to the appropriate 
switching, network signaling, network expense, or other plant account.