******************************************************** NOTICE ******************************************************** This document was converted from WordPerfect to ASCII Text format. Content from the original version of the document such as headers, footers, footnotes, endnotes, graphics, and page numbers will not show up in this text version. All text attributes such as bold, italic, underlining, etc. from the original document will not show up in this text version. Features of the original document layout such as columns, tables, line and letter spacing, pagination, and margins will not be preserved in the text version. If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. ***************************************************************** FEDERAL COMMUNICATIONS COMMISSION WASHINGTON. D.C. 20554 January 15, 1987 In reply refer to: RAO Letter 3 Responsible Accounting Officer FCC Form M Dear Sir: The attached set of item lists has been prepared by the Accounting Systems Branch to facilitate classification of items of property and equipment under Part 32, Uniform System of Accounts and Reports for Class A and Class B Telephone Companies. It is being distributed at this time to subject carriers and to other concerned parties for their review. Over the next several weeks we will continue to work on these lists and make revisions that we find to be in order. During this interim the Accounting Systems Branch staff will be receptive to any comments submitted by reviewing parties and consideration will be given to revisions based on the comments received. Suggestions for additions to or deletions from the lists should be supported. In this regard the strongest support shall be in terms of a demonstration that the inclusion or exclusion of an item is or is not consistent with the account definitions in Part 32. However, we are interested in keeping these lists up-to-date technologically. Accordingly, consideration will also be given to suggestions to revise the lists or to "clean up" the lists based on state-of-the-art assertions. The lists are not to be considered as comprising all the items included in the accounts, but merely as representative of them. On the other hand, the appearance of an item in a list warrants the inclusion of such item in the account concerned only when the text of the account also indicates inclusion, inasmuch as the same item frequently appears in more than one list. The proper classification in each instance must be determined by the texts of the accounts. If you have any questions about this matter, contact the Chief of the Accounting Systems Branch. Sincerely, Kenneth P. Moran Chief, Accounting and Audits Division TELECOMMUNICATIONS PLANT IN SERVICE - ITEM LISTS 32.2110 Land and Support Assets (Class B Companies only) Includes items of the types required of Class A Companies in Accounts 2111 through 2124 32.2111 Land Assessments for the construction of public improvements Clearing or defending title against claims relating to the period prior to purchase Commissions and fees to brokers, agents and others Condemnation proceedings, including court costs and special outside counsel fees Conveyances and notary fees Examinations and registrations of titles by outside legal counsel Grading of land not in connection with buildings Relocating property of others in acquisition of land Sidewalks on public streets abutting the company's property Taxes assumed, accrued prior to date of acquisition Taxes on land during the period of construction (Note also general instruction 2(03), Cost of Construction) Voiding leases to secure possession of land acquired 32.2112 Motor Vehicles Automobiles Tractor trailers Trucks Vans Buses 32.2113 Aircraft Helicopters Jet powered airplanes Propeller powered airplanes 32.2114 Special Purpose Vehicles Boats and barges Motor scooters Snowmobiles 32.2115 Garage Work Equipment Air compressors Car hoists Garage jacks Gasoline pumps Hydraulic lubricating equipment Lubricating racks Metal bins Oil pumps Paint spraying equipment Power sanders Storage tanks (e.g., fuel, oil) Tire racks Welding equipment 32.2116 Other Work Equipment Air compressors Back hoes Bulldozers Cable lashers Cable plows Carts - cable splicers' Concrete mixers Derricks Earth moving machines Fork lifts Generators and alternators, portable not dedicated to central office Heaters Ladders Machine tools Motors, portable Pole-treating apparatus - chemical Power blowers, drills, hammers, loaders and winches Power take-offs Pumps (except fuel and oil) Test equipment, portable Tamping and back-filling machines Tents - cable splicers' Tool boxes Torches 32.2116 Other Work Equipment (cont.) Tractors Trailers, special purpose Trenching machines 32.2121 Buildings Antenna supports on buildings Antenna towers, large self supporting Awnings Boilers, furnaces, fixtures, and machinery for heating, lighting, ventilating, and plumbing Cable vaults and conduits constructed as part of the building Central air conditioning systems Central dehumidifying systems Commissions and fees to brokers, agents, architects, and others Door checks and door stops Drainage and sewerage systems Electrical wiring Elevators Escalators Fences Fire extinguishing systems Floor coverings Garages and shops General and switching office buildings Grading, excavating, and preparing grounds for buildings, including laying out of grounds after construction Motors and generators Piers and foundations for machinery constructed as permanent part of a building Platforms, storage or loading Power boards Raised flooring to conceal cabling Refrigeration systems Retaining walls Screens, door and window Sheds and huts Sidewalks, pavements, and driveways on building grounds Signs Sprinkling systems Voiding leases to secure possession of buildings acquired Water, steam, and gas pipes 32.2121 Buildings (cont.) Water-supply systems 32.2122 Furniture Antiques Artworks (e.g., paintings, prints, photographs, sculpture, statuary, tapestries, wall hangings, and woodcuts) Beds, cots and couches Bookcases Cabinets and filing cases Chairs Credenzas Desks Lamps Lockers and wardrobes, movable Modular furniture units Partitions, movable Pianos and phonographs Refrigerators, movable Rugs Sofas Stoves Tables 32.2123 Office Equipment 32.2123.1 Office Support Equipment Addressing machines Air conditioning units, portable Audio/visual equipment Billing/posting machines Blueprinting machines Calculators Cameras Cash registers Check writers Dehumidifying units, portable Dictating equipment Display and lecture demonstration kits Facsimile devices Fans - electric portable 32.2123.1 Office Support Equipment (cont.) Fire extinguisher equipment, portable Floor scrubbing and polishing machines Medical equipment Microfilm equipment Photostatic copiers Postage meter machines Safes Television sets and audio/visual monitors Typewriters Vacuum cleaners Vending machines Water coolers, portable 32.2123.2 Company Communications Equipment Data sets, including the inside wiring Desk sets, hand sets, wall sets, and combined sets, including the associated inside wiring. This excludes sets when used as part of a private branch exchange or key system intrasystem Distributing frames Facsimile equipment, including associated inside wiring Multiple manual switchboards Operators' headsets and transmitters Power equipment, including special foundations Printer-telegraph equipment, including associated inside wiring Private branch exchange, including common equipment (power equipment, a switchboard or switching equipment shared by all stations), station equipment (usually telephones or key telephone systems), and wires connecting the common equipment and the station equipment, plus the terminal boxes or cross connector points, and the cable or wires that connect the private branch exchange with the network interface Station switching and signaling devices in large installations, such as key systems, including relay rack equipment, apparatus cabinets, key cabinets, key boxes, telephone sets and wires connecting the common equipment and the telephone sets plus the terminal boxes or cross connector points, and the cable or wires that connect the key system with the network interface Switching equipment at switching or relay centers of teletypewriter systems Teletypewriters, including associated inside wiring 32.2124 General Purpose Computers Assemblers Card read/punch Computers - personal type, used in offices as a replacement of general office administrative activities such as report generation, statistical compilation etc. Control consoles Central processing units Disk drives Initial operating system software for computers classified to this account Input/output devices Memory units Modems Optical scanners Plug - in units Printers Tape drives Terminals 32.2210 Central Office-Switching (Class B Companies only) Includes items of the types required of Class A Companies in Accounts 2211 through 2215 32.2211 Analog Electronic Switching Automatic message recording equipment Call store equipment Central processors, including initial operating system software for computers classified to this account Control consoles Disk drives and controllers Frames, distributing, protector, switching, trunk Input/output devices, including teletypewriters, display and alarm units and memory card writers Jumper wire, initial installation Junctor circuits Line scanners Multi-Frequency (MF) receivers and transmitters Permits, privileges, and rights of way for installation of externally mounted central office equipment (Note also subparagraph 32.2(03)(b)(vii) and Note F to Account 2111.) Plug-in units (e.g., board, card, pack, circuit pack) 32.2211 Analog Electronic Switching (cont.) Power equipment (e.g. busbars, generators, engines, chargers, and storage batteries) Processor peripheral interface units Program store equipment Signal processors Tape drives and controllers Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4)) Trunk link network Trunk scanners Trunk switch buildout frames 32.2212 Digital Electronic Switching Automatic message recording equipment Call store equipment Central control and processing equipment, including initial operating system software for computers classified to this account Controllers (e.g., central message, input/output, line group, peripheral unit) Direct memory access units Frames, distributing, protector, switching, trunk Input/output devices, including disk and tape drives, display and alarm units Jumper wire, initial installation Junctor equipment Line concentrating module Line unit Maintenance and administration position Message link Network module Peripheral - module equipment (e.g., line modules, trunk modules, switch modules) Permits, privileges, and rights of way for installation of externally mounted central office equipment. (Note also subparagraph 32.2(03)(b)(vii) and Note F to Account 2111.) Plug-in units (e.g., board, card, pack, circuit pack) Power equipment (e.g. busbars, generators, engines, chargers, and storage batteries) Remote line equipment 32.2212 Digital Electronic Switching (cont.) Speech link, network and peripheral Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Portable test equipment which cost less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4).) Time multiplex equipment Visual display unit 32.2215 Electro-Mechanical Switching 32.2215.1 Step-by-Step Switching Announcement equipment - all circuits busy Automatic message recording equipment Basic switching train Call registers Call reverting equipment Dial trunk equipment Electronic translator system equipment used for switching Initial operating system software for computers classified to this account Jumper wires, initial installation Key indicator equipment Line finders Power equipment (e. g. busbars, generators, engines, chargers, and storage batteries) Register cabinets Relays Relay and coil racks Selectors Terminating senders used for toll completion Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4).) Toll completing train Toll connecting trunk equipment Traffic load counting equipment Translators 32.2215.1 Step-by-Step Switching (cont.) Switching frames 32.2215.2 Crossbar Switching Announcement equipment - all circuits busy Automatic message recording equipment Basic switching train Call registers Call reverting equipment Dial trunk equipment Electronic translator system equipment used for switching Initial operating system software for computers classified to this account Jumper wires, initial installation Key indicator equipment Link equipment Markers Number group equipment Originating and terminating senders Power equipment (e.g. busbars, generators, engines, interrupters, and storage batteries) Register cabinets Relays Relay and coil racks Terminating senders used for toll completion Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4).) Toll completing train Toll connecting trunk equipment Traffic load counting equipment Translators Switching frames 32.2215.3 Other Electro-Mechanical Switching Announcement equipment - all circuits busy Automatic message recording equipment 32.2215.3 Other Electro-Mechanical Switching (cont.) Basic switching train Call registers Call reverting equipment Dial trunk equipment Electronic translator system equipment used for switching 32.2215.3 Other Electro-Mechanical Switching Initial operating system software for computers classified to this account Jumper wires, initial installation Key indicator equipment Line finders Link equipment Markers Number group equipment Originating and terminating senders Power equipment (e.g. busbars, generators, engines, chargers, and storage batteries) Register cabinets Relays Relay and coil racks Selectors Terminating senders used for toll completion Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4).) Toll completing trains Toll connecting trunk equipment Traffic load counting equipment Translators Switching frames 32.2220 Operator Systems Announcement equipment Conference calling equipment Cordboards 32.2220 Operator Systems (cont.) Directory assistance positions Initial operating system software for computers classified to this account Intercept equipment Rate and route equipment Switchboards Test equipment, hardwired or specifically designed and dedicated for use with a particular major operator system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4).) Time and charge quotation equipment Traffic service position systems 32.2230 Central Office-Transmission (Class B Companies only) Includes items of the types required of Class A Companies in Accounts 2231 and 2232 32.2231 Radio Systems 32.2231.1 Satellite and Earth Station Facilities Antenna systems Base band equipment Converters High Power Amplifiers (HPA) Initial operating system software for computers classified to this account Low noise amplifiers Receivers Satellites Satellite launch insurance premiums Special costs incurred in procuring launch insurance Test equipment, hardwired or specifically designed and dedicated for use with a particular major satellite or earth station system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4) Transceivers Transmitters 32.2231.2 Other Radio Facilities Amplifiers Antennae Antenna lead-ins Combiners Control Apparatus Frames, maintenance, test, line supervision, data and radio Frequency Modulation (FM) terminals Initial operating system software for computers classified to this account Intermediate Frequency (IF) patch bays Radio frequency amplifiers Receivers Test equipment, hardwired or specifically designed and dedicated for use with a particular major radio system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4).) Transceivers Transmitters Waveguides 32.2232 Circuit Equipment Cabinets, apparatus Cabinets, remote terminal Carrier and voice frequency patch bays Carrier group, supergroup, and mastergroup connectors Carrier terminal equipment - group, supergroup, mastergroup, jumbogroup,and multimastergroup translator Channel banks Channel bank equipment Channel units Charger racks - 130 volt Common channel interoffice signaling terminal equipment Concentrators Converters, analog-to-digital Desks, repair, test Digital access cross-connect system Digital interface frame Echo cancelers Echo suppressors Equalizers Initial operating system software for computers classified to this account Lightwave terminating multiplex assemblies 32.2232 Circuit Equipment (cont.) Line matching transformers Line repeaters Line signaling equipment, such as duplex (DX) signaling units, multifrequency (MF) transmitter and receiver units, and single-frequency (SF) signaling units Metallic facility terminals Modems Modules Multiplex equipment Muldems Plug-in units (e.g., printed wiring board, circuit card, pack, circuit pack, microcoded pack) Power equipment (e.g. busbars, generators, engines, interrupters, and storage batteries) Program transmission audio and video amplifiers Range or loop extenders Signal distributors Signal processors Signal transfer points Subscriber loop carrier equipment (central office terminal, remote terminal) Test boards Terminating sets (4-wire) Test equipment, hardwired or specifically designed and dedicated for use with a particular major circuit equipment system or component (Portable test equipment which costs less than $200 or has a life of less than one year and which otherwise would be considered to be classifiable to this account may be considered to be classifiable to Account 2116 and charged to the applicable Plant Specific Operating Expense account as provided in Section 32.2000(a)(4).) Transmultiplexers Voice frequency link equipment Voice-grade amplifiers (e.g., E & V type) 32.2310 Information Origination/Termination (Class B Companies only) Includes items of the types required of Class A Companies in Accounts 2311 through 2362 32.2311 Station Apparatus 32.2321 Customer Premises Wiring 32.2341 Large Private Branch Exchanges 32.2351 Public Telephone Terminal Equipment Enclosures - complete installation with or without booth, directory hangers and shelves, shield and public telephone signs Mountings (pedestal, post or wall) - complete installation with or without a base plate Directory stands and shelves (in proximity to public telephones) - complete installation with or without directory hangers Premises wiring installed for use with the public telephones Telephone sets - complete item (coin-operated and credit card) 32.2362 Other Terminal Equipment 32.2410 Cable and Wire Facilities (Class B Companies only) Includes items of the types required of Class A Companies in Accounts 2411 through 2441 32.2411 Poles A and H fixtures Anchors Arms - cable, extension, guard and crossarms Auxiliary framework for towers Bolts Braces - pole, back, crossarm Brackets, wooden pole Bridge fixtures Guy clamps, shields, wire or strand Path surveys Permits, privileges, and rights of way for construction (Note also subparagraph 32.2(3)(b)(vii) and Note F to Account 2111 ) Pins Poles and pole steps Strain insulators Stubs - guy or pole Supports - radio antennae, such as wood poles or wood pole towers Towers - aluminum. wood or steel; guyed and free standing 32.2421 Aerial Cable Air dryers Bonds and grounds Cable Cable clamps, clips, rings, straps, and guards Cable terminals or boxes, including cross-connection boxes, pole seats, balconies and platforms Closure and splice cases 32.2421 Aerial Cable (cont.) Compressor-dehydrators Cross-connection wires and fuses installed in the first equipment for service of cable terminals or boxes. Fuse boxes Loading coils, building-out condensers, carrier-line filters, and cases therefor Mainframe-terminating cable extending to outside cable Negative returns Permits and privileges for construction (Note also subparagraph 32.2(03)(b)(vii)) Pressure contractor-terminals, manifolds and transducers, including initial pressurization of cable Protectors (including drop and block) and arresters Sleeves Strand, suspension Tree guards Wire, drop and block (served by aerial cable or aerial wire) 32.2422 Underground Cable Air dryers Bonds and grounds Cable Cable terminals or boxes Closure and splice cases Compressor-dehydrators Cross-connection wires and fuses installed in the first equipment for service of cable terminals or boxes Fuse boxes Loading coils, building-out condensers, carrier-line filters, and cases therefor Mainframe-terminating cable extending to outside cable Negative returns Permits and privileges for construction (Note also subparagraph 32.2(03) (b)(vii)) Pressure contractor-terminals, manifolds and transducers, including initial pressurization of cable Protectors and arresters Pumping out and cleaning manholes and ducts in underground cable construction work (See also Note A to this account) Sleeves Splicing boxes 32.2423 Buried Cable Air dryers Cable Cable terminals or boxes Closure and splice cases Compressor-dehydrators 32.2423 Buried Cable (cont.) Cross-connection wires and fuses installed in the first equipment for service of cable terminals or boxes Loading coils, building-out condensers, carrier-line filters, and cases therefor Mainframe-terminating cable extending to outside cable Negative returns Pedestals Permits, privileges, and rights of way for construction (Note also subparagraph 32.2(03)(b)(vii) and Note F to Account 2111) Pressure contractor-terminals, manifolds and transducers, including initial pressurization of cable Protective coverings for buried cable, unless such covering is reusable in place Protectors (including drop and block) and arresters Pumping out and cleaning manholes in buried cable construction work (See also Note to this account) Sleeves Splicing boxes Wire, drop and block (served by buried or underground cable) Wire when buried and used as a part of the general distribution system 32.2424 Submarine Cable Air dryers Cable Cable terminals or boxes Compressor-dehydrators Loading coils, building-out condensers, carrier-line filters, and cases therefor Permits and privileges and rights of way for construction (Note also subparagraph 32.2(03)(b)(vii) and Note F to Account 2111) Pressure contractor-terminals, manifolds and transducers, including initial pressurization of cable Protectors and arresters Sleeves Terminal huts 32.2425 Deep Sea Cable Armor protector Cable Couplings for repeaters and branching units Permits and privileges and rights of way for construction (Note also subparagraph 32.2(03)(b)(vii) and Note F to Account 2111) Undersea splice boxes 32.2426 Intrabuilding Network Cable Bonds and grounds 32.2426 Intrabuilding Network Cable (cont.) Cable Cable clamps, clips, rings, straps, shields, and guards Cable terminals and boxes Closure and splice cases Cross-connection wires and fuses installed in the first equipment for service of cable terminals or boxes Floor terminal boxes and cross-connection boxes at wall outlets which are used to terminate intrabuilding network cable Fuse boxes Pedestals Protectors and arresters Pumping out and cleaning manholes in intrabuilding network cable construction work (See also Note A to this account) Sleeves Strand, suspension Tree guards 32.2431 Aerial Wire Bare line wire Bridle rings Bridle wire Ground wire, clamps and rods Insulators and thimbles Loading coils, building-out condensers, carrier-line filters, and cases therefor Permits and privileges for construction (Note also subparagraph 32.2(03)(b)(vii)) Repeating coils Tie wires Transposition brackets Urban and rural distribution wire 32.2441 Conduit Systems Manholes and functionally equivalent underground structures, handholes and service boxes, including the cost of cable racks and other furnishings thereof Permits and privileges and rights of way for construction (Note also subparagraph 32.2(03)(b)(vii) and Note F to Account 2111) Tile, pipe and other conduit material 32.2680 Amortizable Tangibles (Class B Accounts only) Includes items of the types required of Class A Companies in Accounts 2681 and 2682 32.2681 Capital Leases 32.2682 Leasehold Improvements 32.2690 Intangibles Amounts paid for legal services Amounts paid to municipalities or other governmental agencies as a condition precedent to engaging in business Amounts paid for privileges of incorporation Cost of advertising in procuring franchises Franchises acquired by assignment Office expenses incident to organizing the company Special counsel and other fees and expenses in mergers, consolidations and reorganizations