Sec. 32.2423  Buried cable.

    (a) This account shall include the original cost of buried cable as 
well as the cost of other material used in the construction of such 
plant. This account shall also include the cost of trenching for and 
burying cable run in conduit not classifiable to Account 2441, Conduit 
Systems. Subsidiary record categories, as defined below, are to be 
maintained for nonmetallic buried cable and metallic buried 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.