47 C.F.R. § 32.2431 Aerial wire.
Title 47 - Telecommunication
(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.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.2431 Aerial wire.
