N.Y. Comp. Codes R. & Regs. tit. 16 § 664.3

Current through Register Vol. 46, No. 36, September 4, 2024

Section 664.3 - Classes of depreciable telecommunications plant

(a) The classes of depreciable telecommunications plant and the accounts covering such plant are as follows:

Motor Vehicle (account 2112)

Aircraft (account 2113)

Special Purpose Vehicles (account 2114)

Garage Work Equipment (account 2115)

Other Work Equipment (account 2116)

Buildings (account 2121)

Furniture (account 2122)

Office Equipment (account 2123)

General Purpose Computers (account 2124)

Analog Electronic Switching (account 2211)

Digital Electronic Switching (account 2212)

Electro-Mechanical Switching (account 2215)

Operator Systems (account 2220)

Radio Systems (account 2231)

Circuit Equipment (account 2232)

Station Apparatus (account 2311)

Customer Premises Wiring (account 2321)

Large Private Branch Exchanges (account 2341)

Public Telephone Terminal Equipment (account 2351)

Other Terminal Equipment (account 2362)

Poles (account 2411)

Aerial Cable (account 2421)

Underground Cable (account 2422)

Buried Cable (account 2423)

Submarine Cable (account 2424)

Deep Sea Cable (account 2425)

Intrabuilding Network Cable (account 2426)

Aerial Wire (account 2431)

Conduit Systems (account 2441)

N.Y. Comp. Codes R. & Regs. Tit. 16 § 664.3