45 Ind. Admin. Code 2.2-5-20

Current through October 31, 2024
Section 45 IAC 2.2-5-20 - Exempt accounts for utilities which furnish or sell telephone services

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 20.

(a) Central Office Equipment

Aisle-lighting equipment.

Announcement equipment-time, weather forecast, etc.

Automatic message recording equipment.

Balconies for distributing frames.

Banks-connector, selector.

Batteries. Battery cabinets.

Boards-floor alarm, power, test, service observing.

Building alterations, minor, such as opening and closing holes in ceilings, partitions, walls, and floors to permit installation of equipment, power conduit and wiring.

Cables.

Calculagraphs.

Call registers.

Carrier-current equipment.

Call registers.

Circuit breakers.

Covers for transmission power apparatus.

Desks and tables when equipped with central office telephone equipment.

Engines, including special foundations not a part of buildings.

Frame-alarm, connector, decoder, decoder connector, line finder, line switch, repeater, selector, sender, test.

Fuse boards.

Fuse panels.

Generators, including special foundations not a part of buildings.

Jumper wires.

Key indicator equipment.

Line concentrator equipment.

Line filters.

Loading coil.

Loudspeaker equipment.

Main and intermediate frames.

Meters.

Motors, including special foundations not a part of building.

Multiplex apparatus.

Operators' transmitters.

Operators' chairs.

Operators' head sets.

Permits and privileges and rights of way for installation of externally mounted central office equipment.

Platforms, not part of buildings.

Pole changers.

Power circuits for emergency use including payment for installation by others of circuits not owned.

Power panels.

Power plants.

Protectors.

Pulse machines and tone machines.

Radio transmitting and receiving equipment.

Rectifiers.

Regi ster cabinets.

Relay racks and coil racks.

Relays.

Repeater sets.

Rheostats.

Ringing machines, including special foundations not a part of buildings.

Rolling ladders.

Submarine cable repeaters.

Switchboards and other electrical equipment used in operators' schools.

Switchboards-subscribers' "A" and "B" trunk, toll, dial system.

Tarpaulins.

Telegraph instruments and equipment.

Telephotographic equipment.

Teletypewriter switchboards and equipment.

Test boards.

Testing and routining [sic.] central office equipment prior to assignment to service.

Testing equipment and tools, central office.

Test tables.

Ticket holders.

Toll ticket carriers.

Traffic load counting equipment.

Turrets.

Water stills for battery service.

(b) Station Apparatus

Amplifying equipment.

Answering equipment.

Attendants' cabinets.

Attendants' desks.

Backboards.

Booths.

Code call units.

Code sending sets.

Coin collectors.

Data sets.

Desk sets, hand sets, and combined sets, including those used at main, extension, private branch exchange, and private line stations, etc. (This includes such sets used as operators' sets at large private branch exchanges and in central offices and operators' schools.

Directory stands or shelves.

Distributing frames.

Extension bells.

Facsimile equipment.

Hand set mountings.

Messenger, and similar signaling devices.

Mobile telephone equipment.

Operators' chairs.

Operators' head sets and transmitters.

Order receiving tables.

Order turrets.

Power equipment.

Printer-telegraph equipment.

Private branch exchange equipment-nonmultiple manual and cordless switchboards and dial equipment of types designed to accommodate fewer than 100 lines and which cannot normally be expanded to more than 99 lines.

Program supply equipment-other than television.

Public address equipment.

Public telephone signs.

Station switching and signaling devices including apparatus cabinets, keys, key cabinets, and other devices used as parts of intercommunicating systems.

Subscriber sets.

Telegraph equipment.

Teletypewriter equipment, including switching equipment.

(c) Station Connections

The wires (or small cables) from the station apparatus to the point of connection with the general overhead or underground system or to the junction boxes where the house cable or other cable terminates. This includes circuits, carried by means of wire or small cables, extending to the cable terminal in cases where connection is made with a general cable system or to the point of connection with the aerial wire plant in cases where connection is made with a general wire system.

The wires (or small cables) used to connect station apparatus in the same building, such as main stations with extension stations, and stations of intercommunicating systems.

The wires (or small cables) used to connect private branch exchange switchboards or their distributing frames with terminal stations located in the same building.

The wires (or small cables) used to connect the various parts of a small private branch exchange, such as the cables or wires from distributing frames to switchboard.

The wires (or small cables) installed specifically to serve as trunk, batter, or generator circuits from a small private branch exchange to the point of connection with the permanent house or outside cables or wires.

Connecting blocks, ground wires, ground rods, station protectors, clamps, cleats, nails, screws and other material used in the installation of station apparatus and inside wiring and cabling.

Labor and other costs incurred in connection with station apparatus and station connection installations or additions thereto.

Brackets, bridle rings, insulators, knobs, span clamps, screws, sleeves, strand, tubes, and other material used in the installation of drop and block wires; trimming trees and other costs incurred in the installation of such wires; pipes or other protective covering for underground service connections; and permits and privileges for construction.

(d) Large Private Branch Exchanges

Cables or wires from distributing frame to switchboard.

Dial system private branch exchanges of type designed to accommodate 100 or more lines or which can normally be expanded to 100 or more lines, including any nonmultiple manual switchboards used as attendants' positions in connection with such dial system exchanges.

Distributing frames.

Multiple manual switchboards.

Operators' chairs.

Operators' head sets and transmitters.

Power equipment, including special foundations.

Switching and signaling devices to large installations, such as certain key systems, for governmental agencies, including relay rack equipment, apparatus cabinets, key cabinets, key boxes, and other components of such systems.

Switching equipment at switching or relay centers of large private line teletypewriter systems.

Television program supply equipment and other television equipment on customers' premises except portable equipment subject to use in central offices.

Wires (or small cables used instead of wires) installed specifically to serve as trunk, battery, or generator circuits from a large private branch exchange to the point of connection with the permanent house or outside cables or wires.

45 IAC 2.2-5-20

Department of State Revenue; Ch. 5, Reg. 6-2.5-5-13010; filed Dec 1, 1982, 10:35 am: 6 IR 42