Sec. 32.2422  Underground cable.

    (a) This account shall include the original cost of underground 
cable installed in conduit and of other material used in the 
construction of such plant. Subsidiary record categories, as defined 
below, are to be maintained for nonmetallic underground cable and 
metallic underground cable.
    (1) Nonmetallic cable. This subsidiary record category shall include 
the original cost of optical fiber cable and other associated material 
used in constructing a physical path for the transmission of 
telecommunications signals.
    (2) Metallic cable. This subsidiary record category shall include 
the original cost of single or paired conductor cable, wire and other 
associated material used in constructing a physical path for the 
transmission of telecommunications signals.
    (b) The cost of pumping water out of manholes and of cleaning 
manholes and ducts in connection with construction work and the cost of 
permits and privileges for the construction of cable and wire facilities 
shall be included in the account chargeable with such construction.
    (c) The cost of drop and block wires served by underground cable 
shall be included in Account 2423, Buried Cable.
    (d) The cost of cables leading from the main distributing frame or 
equivalent to central office equipment shall be included in the 
appropriate switching, transmission or other operations asset account.