Sec. 32.2362  Other terminal equipment.

    (a) This account shall include the original cost of other Non-CPE 
terminal equipment not specifically provided for elsewhere and items 
such as specialized communications equipment provided to meet the needs 
of the disabled, over-voltage protection equipment, multiplexing 
equipment to deliver multiple channels to customers, etc.
    (b) Each company shall prepare a list of other terminal equipment 
which shall be used as its list of retirement 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.