Code of Federal Regulations · Section
§ 32.2431 — Aerial Wire
47 C.F.R. § 32.2431
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(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.
Authorizing Statute
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Reports by carriers; contents and requirements generally47 U.S.C. § 219