47 CFR 32.2351
§ 32.2351 Public telephone terminal equipment.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 32.2351, § 32.2351 Public telephone terminal equipment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235284
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Full text
(a) This account shall include the original cost of coinless, coin-operated (including public and semi-public), credit card and pay telephone installed for use by the public.
(b) This account shall also include the original cost of operating spares that are required to provide a continuity of service for public telephones. The operating spares shall not exceed six months supply in terms of turnover and be available to installers from locations in reasonable proximity to the location of the installed equipment.
(c) The original cost of installing public telephone equipment shall not include the labor and minor materials costs of installing the public telephone equipment or premises wiring. These costs as well as the cost of replacing a public telephone shall be charged to Account 6351 Public Telephone Terminal Equipment Expense. The labor and minor materials costs of removal of public telephones will also be charged to Account 6351.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.