§ 32.2431   Aerial wire.

   (a) This account shall include the original cost of bare line wire and other
   material used in the construction of such plant.

   (b) 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 aerial wire shall be included
   in Account 2421, Aerial Cable.

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