Sec. 32.2311  Station apparatus.

    (a) This account shall include the original cost of station 
apparatus, including teletypewriter equipment, telephone and 
miscellaneous equipment, small private branch exchanges and radio 
equipment (excluding mobile), installed for customer's use. Items 
included in this account shall remain herein until finally disposed of 
or until used in such manner as to warrant inclusion in other accounts.
    (b) Each company shall prepare a list of station apparatus which 
shall be used as its list of disposition units for this account, the 
cost of which when finally disposed of shall be credited to this account 
and charged to Account 3100, Accumulated Depreciation.
    (c) The cost of cross-connection boxes, distributing frames or other 
distribution points which are installed to terminate intrabuilding 
network cable shall be charged to Account 2426, Intrabuilding Network 
Cable.
    (d) Operator head sets and transmitters in central offices and at 
private branch exchanges, and test sets such as those used by wire 
chiefs, outside plant technicians, and others, shall be included in 
Account 2116, Other Work Equipment, Account 2220, Operator Systems, or 
Account 2341, Large Private Branch Exchanges, as appropriate.
    (e) Station apparatus for company official use shall be included in 
Account 2123, Office Equipment.
    (f) An annual inventory shall be taken of all station apparatus in 
stock that are included in this account. The number of such station 
apparatus items as determined by this inventory, together with the 
number of all other station apparatus items included in this account, 
shall be compared with the corresponding number of station apparatus 
items as shown by the respective control records. The original cost of 
any unreconciled differences thereby disclosed shall be adjusted through 
Account 3100, Accumulated Depreciation. Appropriate verifications shall 
be made at suitable intervals and necessary adjustments between this 
account and Account 3100 shall be made for all station apparatus 
included in this account.
    (g) Items of station apparatus in stock for which no further use in 
the ordinary conduct of the business is contemplated, but which as a 
precautionary measure are held for possible future contingencies instead 
of being discarded shall be excluded from this account and included in 
Account 1220, Inventories.
    (h) Embedded CPE is that equipment or inventory which was tariffed 
or otherwise subject to the jurisdictional separations process as of 
January 1, .
[51 1983 FR 43499 , Dec. 2, 1986, as amended at  52 FR 6561 , Mar. 4, 1987;  52 FR 39535 , Oct. 22, 1987;  59 FR 46930 , Sept. 13, 1994]