******************************************************** 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 June 26, 1987 In reply refer to: RAO Letter 6 Responsible Accounting Officer FCC Form M Part 32, Uniform System of Accounts for Class A and Class B Carriers--Item Lists On January 15, 1987, we released RAO Letter 3 to distribute a preliminary version of the item lists for the plant accounts in Part 32. At that time we solicited comments from interested parties on the contents of the lists. This letter is issued to distribute a revised set of item lists with only the minor modifications indicated in the margins. This letter and the attachment are issued under Section 0.291 of the Commission's rules. Applications for review under Section 1.115 of the Commission's rules must be filed within 30 days from the date indicated above (See Section 1.4(b)(4) of the Commission's rules). If you have any questions contact the Chief of the Accounting Systems Branch at (202) 418-0810. Sincerely, Clifford M. Rand Acting Chief Accounting and Audits Division Attachment TELECOMMUNICATIONS PLANT IN SERVICE ITEM LISTS The following 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. 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, inasmuch as the same item frequently appears in more than one list, 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. The proper classification in each instance must be determined by the text of the account and the actual usage of the equipment. 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 Commission 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 Section 32.2000(c) 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 tools Storage tanks (e.g., fuel, oil) Tire changers Tire racks Welding equipment Wheel alignment equipment Work benches 32.2116 Other Work Equipment Air compressors Back hoes Bulldozers Cable lashers Cable plows Carts-cable splicers' Concrete mixers Derricks Duct Rodders 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 32.2116 Other Work Equipment (cont.) Torches 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 Doors, including frames, hardware, screens, checks and stops Drainage and average systems Electrical wiring Elevators Escalators Fences Fire alarm systems 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 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 Water-supply systems Windows, including screens 32.2122 Furniture Antiques Artworks (e.g., paintings, prints, photographs, sculpture, statuary, tapestries, vail 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 Copier machines Dehumidifying units, portable Dictating equipment Display and lecture demonstration kits Fans-electric portable Fire extinguisher equipment, portable Floor scrubbing and polishing machines Medical equipment Microfilm equipment Postage meter machines 32.2123.1 Office Support Equipment (cont.) Radios Safes Television set and audio/visual monitors Typewriters Vacuum cleaners Vending machines Water coolers, portable 32.2123.2 Company Communications Equipment Data sets and modems (external), 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 Fiber optic distribution systems 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 seta 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 Terminals, keyboards, CRTs, video display terminals 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 Power equipment (e.g., busbars, generators, engines, chargers, and storage batteries) Printers Tape drives Terminals, keyboards, CRTs, video display 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 Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2211 or installed as part of the electrical equipment therein Input/output devices, including teletypewriters, display and alarm units and memory card writers Jumper wires initial installation 32.2211 Analog Electronic Switching (cont.) 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 Section 32.2000(c)(2)(vii) and Section 32.2111(h).) Plug-in units (e.g., board, card, pack, circuit pack, microcoded pack) 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 (Test equipment and tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant Specific Operating Expense account for Analog Electronic Switching (Account 6211).) Trunk link network Trunk scanners Trunk switch buildout frame. 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 Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2212 or installed as part of the electrical equipment therein Input/output devices, including disk and tape drives, display and alarm units Jumper wire, initial installation 32.2212 Digital Electronic Switching (cont.) 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 Section 32.2000(c)(2)(vii) and Section 32.2111(h).) Plug-in units (e.g., board, card, pack, circuit pack, microcoded pack) Power equipment (e.g. busbar, generators, engines, chargers, and storage batteries Remote line equipment Speech link, network and peripheral Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Test equipment and tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant Specific Operating expense account for Digital Electronic Switching (Account 6212).) Time multiplex equipment Visual display unit 32.2215 Electro-Mechanical Switching 32.221 5.1 Step-by-Step Switching Announcement equipment - all circuits busy Automatic message recording equipment Basic switching train Call registers Call reverting equipment Connectors Dial trunk equipment Frames, distributing, protector 32.2215.1 Step-by-Step Switching (cont. ) Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2215.1 or installed as part of the electrical equipment therein Initial operating system software for computers classified to this account Jumper wires, initial installation Line finders Power equipment (e.g. busbars, generators, engines, chargers, and storage batteries) Register cabinets Relays Relay and coil racks Selectors Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Teat equipment and tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as a plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant Specific Operating expense account for Step-by-Step Switching (Account 6215.1).) Toll connecting trunk equipment Traffic load counting equipment Switching frames 32.2215.2 Crossbar Switchings Announcement equipment - all circuits busy Automatic message recording equipment Call registers Call reverting equipment Electronic translator system equipment used for switching Frames, distributing, protector Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2215.2 or installed as part of the equipment therein Initial operating system software for computers classified to this account Jumper wires, initial installation Key indicator equipment 32.2215.2 Crossbar Switching (cont.) 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 (Test equipment or tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant specific Operating Expense account for Crossbar switching (Account 6215.2).) 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 Basic switching train Call registers Call reverting equipment Dial trunk equipment Electronic translator system equipment used for switching Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2215.3 or installed as part of the electrical equipment therein Initial operating system software for computers classified to this account Jumper wires, initial installation Key indicator equipment Line finders Link equipment 32.2215.3 Other Electro-Mechanical Switching (cont.) 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 (Test equipment or tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant specific Operating Expense account for Other Electro-Mechanical Switching (Account 6215.3).) Toll completing trains Toll connecting trunk equipment Traffic load counting equipment Translators Switching frames 32.2220 Operator Systems Announcement equipment Conference calling equipment Cordboards Directory assistance positions Frames, distributing, protector Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2220 or installed as part of the electrical equipment therein Initial operating system software for computers classified to this account Intercept equipment Power equipment (e.g., busbars, generators, engines, chargers, and storage batteries) Rate and route equipment Switchboards 32.2220 Operator System (cont.) Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Test equipment or tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant specific Operating Expense account for Operating Expense (Account 6220).) 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 Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2231.1 or installed as part of the electrical equipment therein High Power Amplifiers (EPA) 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 switching system or component (Test equipment or tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant specific Operating Expense account for Satellite and Earth Station Facilities (Account 6231).) Transceivers Transmitters 32.2231.2 Other Radio Facilities Amplifiers Antennae Antenna lead-ins Combiners Control Apparatus Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2231.2 or installed as part of the electrical equipment therein Frames, distributing, protector 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 Permits, privileges, and rights of way for installation of externally mounted radio facilities (Note also Section 32.2000(c)(2)(vii) and Section 32.1111(h).) Power equipment (e.g., busbars, generators, engines, chargers, and storage batteries Radio frequency amplifiers Receivers Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Test equipment or tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant specific Operating Expense account for Other Radio Facilities (Account 6231).) Transceivers Transmitters Waveguides 32.2232 Circuit Equipment Cabinets, apparatus Cabinets, remote terminal Carrier and voice frequency patch bays Carrier group, supergroups and mastergroup connectors Carrier terminal equipment - group, supergroup, mastergroup, jumbogroup,and multimastergroup translator Channel banks Channel bank equipment Channel units 32.2232 Circuit Equipment (cont. ) 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 Frames, distributing, protector Furniture designed specifically for use with central office equipment and equipped with such equipment classified to Account 2232 or installed as part of the electrical equipment therein Initial operating system software for computers classified to this account Lightwave terminating multiplex assemblies Line matching transformers Line repeaters Line signaling equipment, such as duplex (DX) signaling units, multifrequency (SF) transmitter and receiver units, and single-frequency (JP) 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) Permits, privileges, and rights of way for installation of externally mounted circuit equipment (Note also Section 32.2000(c)(2)(vii) and Section 32.1111(h).) 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) 32.2232 Circuit Equipment (cont.) Test equipment, hardwired or specifically designed and dedicated for use with a particular major switching system or component (Test equipment or tools which cost less than $200 or have a life of less than one year and which otherwise would be considered to be classifiable to this account may be treated as plant classifiable to Account 2116 and, as provided in Section 32.2000(a)(4), charged to the applicable Plant specific Operating Expense account for Circuit Equipment (Account 6232).) Transmultiplexers Voice frequency line 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 Termina1 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 install for use with the public telephones Telephone sets - complete item (coin-operated, credit card, and universal coin) 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 F 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 Section 32.2000(c)(2)(vii) and Section 32.2111(h).) Pins Poles and pole steps train insulators Stubs - guy or pole Supports - radio antennae, such as wood poles or wood pole towers Treating and marking poles 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 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 Section 32.2000(c)(2)(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 therefore Mainframe-terminating cable extending to outside cable Negative returns Permits and privileges for construction (Note also Section 32.2000(c)(2)(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 to this account) Sleeves Splicing boxes 32.2423 Buried Cable Air dryers 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 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 Section 32.2000(c)(2)(vii) and Section 32.2111(h).) 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 32.2423 Buried Cable (cont.) 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 32.2426 Submarine Cable Air dryers Cable Cable terminals or boxes Compressor-dehydrators Loading coils, building-out condensers, carrier-line filters, and cases therefor Permits, privileges, and rights of way for construction (Note also Section 32.2000(c)(2)(vii) and Section 32.2111(h).) 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, privileges, and rights of way, for construction (Note also Section 32.2000(c)(2)(vii) and Section 32.2111(h).) Undersea splice boxes 322.2426 Intrabuilding Network Cable Bonds and grounds Cable Cable clamps, clips, rings, straps, shields, and guards Cable terminals and boxes Closure and splice cases Cross-connection wires and fuse 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 Permits, privileges, and rights of way for construction (Note also Section 32.2000(c)(2)(vii) and Section 32.2111(h).) Protectors and arresters 32.2426 Intrabuilding Network Cable Pumping out and cleaning manholes in intrabuilding network cable construction work (See also Section 32.2426(b) 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 Section 32.2000(c)(2)(vi)i) 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, privileges, and rights of way for construction (Note also Section 32.2000(c)(2)(vii) and Section 32.2111(h).) 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