Goto Section: 32.2310 | 32.2341 | Table of Contents
FCC 32.2311
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 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 2114, Tools and
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) Periodic asset verification, as prescribed by generally accepted
accounting principles, 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 verification 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,
1983.
[ 51 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; 64 FR 50007 , Sept. 15,
1999; 67 FR 5687 , Feb. 6, 2002]
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Goto Section: 32.2310 | 32.2341
Goto Year: 2014 |
2016
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