Sec. 32.2341  Large private branch exchanges.

    (a) This account shall include the original cost, including the cost 
of installation, of multiple manual private branch exchanges and of dial 
system private branch exchanges of types designed to accommodate 100 or 
more lines or which can normally be expanded to 100 or more lines, 
installed for customers' use. This account shall also include the 
original cost of other large installations of station equipment: (1) 
Which do not constitute stations, (2) which require special or 
individualized treatment because of their complexity, special design, or 
other distinctive characteristics, and (3) for which individual or other 
specialized cost records are appropriate. (Note also Account 2311, 
Station Apparatus.)
    (b) The cost of intrabuilding network cables including their 
associated cross-connection boxes, terminals, distributing frames, etc., 
is chargeable to Account 2426, Intrabuilding Network Cable.
    (c) The cost of outside plant, whether or not on private property, 
used with intrabuilding, network cable shall be charged to the 
appropriate outside plant accounts.
    (d)-(e) [Reserved]
    (f) Private branch exchanges for company official use shall be 
included in Account 2123, Office Equipment.
    (g) Embedded CPE is that equipment or inventory which is tariffed or 
otherwise subject to the jurisdictional separations process as of 
January 1, 1983. Inventories of large private branch exchanges equipment 
are included in Account 1220, Inventories.
[ 51 FR 43499 , Dec. 2, 1986, as amended at  52 FR 6562 , Mar. 4, 1987;  52 FR 39535 , Oct. 22, 1987;  59 FR 46930 , Sept. 13, 1994]