47 C.F.R. § 32.2321 Customer premises wiring.
Title 47 - Telecommunication
(a) This account shall include all amounts transferred from the former Account 232, Station Connections, inside wiring subclass. (b) Embedded Customer Premises Wiring is that investment in customer premises wiring equipment or inventory which was capitalized prior to October 1, 1984. [51 FR 43499, Dec. 2, 1986, as amended at 52 FR 6561, Mar. 4, 1987]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.2321 Customer premises wiring.