47 CFR 32.2362
§ 32.2362 Other terminal equipment.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 32.2362, § 32.2362 Other terminal equipment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235285
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Full text
(a) This account shall include the original cost of other Non-CPE terminal equipment not specifically provided for elsewhere and items such as specialized communications equipment provided to meet the needs of the disabled, over-voltage protection equipment, multiplexing equipment to deliver multiple channels to customers, etc.
(b) Each company shall prepare a list of other terminal equipment which shall be used as its list of retirement units for this account, the cost of which when finally disposed of shall be credited to this account and charged to Account 3100, Accumulated Depreciation.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.