WPC* 2 BPZ Courier 10cpi3|sbx6X@8;X@HP LaserJet IIISi in front 812HPLASIII.PRSx  @H zX@2<;L Z 3|sCourier 10cpiCG Times (Scalable)CG Times Bold (Scalable)HP LaserJet IIISi in front 812HPLASIII.PRSx  @H zX@*2Zo>  > ]?xxx,wx6X@8;X@D8wC;,[hXw P7XPEANE,, P7PF@NE,"!3_ p^7G7zC;,"sXz_ p^7XH7tA:,WmKt P7KP6s@9,+mDs P7DP"Sh5^;C]ddCCCdCCCCddddddddddCCȲY~~vCN~sk~CCCddCYdYdYCdd88d8ddddJN8ddddYYdYddddddCddddddddd8YYYYYY~Y~Y~Y~YC8C8C8C8ddddddddddYdddddsdddddddd~d~d~d~ddddddddd8ddddoddd~d~d<|8tddddddlLkdkd~d~d~ddddddXCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCYQQddddddFddddFCChhd44ddzzdddvooChdF"Ȑdhd岲dCCȐzȲxCddodȐȅdCdYdsȐ]ȐȐȧzȐUvŐdȐYYCCCCŐz~ozoY~NYdYC8YooYdYzsdzdd~YYzozzz~CdzYzzzzCCdddddddzCsdYC"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNhN[}NNNuuNhuhuhNuuAAuAuuuuV[AuuuuhhuhuuuuuuNuuuuuuuuuAhhhhhhhhhhNANANANAuuuuuuuuuuhuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuuuuFAuuuuuu~Y}u}uuuuuuuuugNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNh__uuuuuuRuuuuRNNyyu<<uuuuuNyuR"uyuuNNxNuuuuNuhulcuhhNNNNh[huhNAhhuhuuuhhNuhNNuuuuuuuNuhN"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNu[pNNNuuNuhhRuANAuh[NuuuhuuuuuuuuuNuuuuuuuuAuuuuuhhhhh[A[A[A[AuuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuu[Auuuu[uuuuuuhNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNuccuuuuuuRuuuuRNNu<<uuuuuNuR"uuuNNxNuuuuNuhupcuuuNNNNh[hhh[Ahhuhuuuhh[uhNNuuuuuuuNuhN2)} -%F`"Sh5^;C]ddCCCdCCCCddddddddddCCȲdxN`xoȐCCCddCdoYoYFdo8Co8odooYNCodddYdddddddddCddddddddo8dddddϐYYYYYN8N8N8N8oddddooooddoddddxoddddddodddddddddood8doddrddoddN8ooddddoNododdddooooȐdYCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCdUUddddddFddddFCCssd44ddzzddd~ooCsdF"Ȑdsd岲dCCȐzȲxCddodȐȅdCdYdsȐ`ȐȐȮzȐUvŐdȐddCCCCŐzozoYNYYYN8YooYdYzzdzddYYzozzzNdzYzzzzCCdddddddzCzdYC"Sh5^:A[bbAAAbAAAAbbbbbbbbbbAAĮW{{tAL{pi{AAAbbAWbWbWAbb66b6bbbbHL6bbbbWWbWbbbbbbAbbbbbbbbb6WWWWWW{W{W{W{WA6A6A6A6bbbbbbbbbbWbbbbbpbbbbbbbb{b{b{b{bbbbbbbbb6bbbbmbbb{b{b};y7qbbbbbbjJibib{b{b{bbbbbb}VAbbAAAWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNbbbAWPPbbbbbbEbbbbEAAeeb33bbxxbbbtmmAebE"čbfb宮bAAčxĮxAbbmbčĂbAbWbpč[ččģxčStōbčWWAAAAōx{mxmW{LWbWA6WmmWbWxpbxbb{WWxmxxx{AbxWxxxxAAbbbbbbbxApbWA"Sh5^9@Yaa@@@a@@@@aaaaaaaaaa@@Vzzs@Kzohz}@@@aa@VaVaV@aa66a6aaaaHK6aaaaVVaVaaaaaa@aaaaaaaaa6VVVVVVzVzVzVzV@6@6@6@6aaaaaaaaaaVaaaaaoaaaaaaaazazazazaaaaaaaaa6aaaakaaazaza|:x6paaaaaahIhahazazazaaaaaa|U@aa@@@WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNaaa@VOOaaaaaaDaaaaD@@dda22aavvaaaskk@daD"aea嬬a@@vx@aakaa@aVao}YvRsŌaVV@@@@ŌvzkvkVzK}VaV@6VkkVaVvoavaazVVvkvvvz@avVvvvv@@aaaaaaav@oaV@2* a<#XP\  P6Q[hXP# #^\  P6Q,P# FEDERAL COMMUNICATIONS COMMISSION #XP\  P6Q[hXP# WASHINGTON. D.C. 20554 l ;!January 15, 1987 l l$In reply refer to:  X-)l RAO Letter 3 (# (#U Responsible Accounting Officer FCC Form M Dear Sir:  The attached set of item lists has been prepared by the Accounting Systems Branch to   facilitate classification of items of property and equipment under Part 32, Uniform System of   Accounts and Reports for Class A and Class B Telephone Companies. It is being distributed at   this time to subject carriers and to other concerned parties for their review. Over the next   Jseveral weeks we will continue to work on these lists and make revisions that we find to be in   order. During this interim the Accounting Systems Branch staff will be receptive to any   wcomments submitted by reviewing parties and consideration will be given to revisions based on the comments received.  Suggestions for additions to or deletions from the lists should be supported. In this regard   the strongest support shall be in terms of a demonstration that the inclusion or exclusion of an   ;item is or is not consistent with the account definitions in Part 32. However, we are interested   ;in keeping these lists uptodate technologically. Accordingly, consideration will also be given to suggestions to revise the lists or to "clean up" the lists based on stateoftheart assertions.  MThe lists are not to be considered as comprising all the items included in the accounts,   <but merely as representative of them. On the other hand, the appearance of an item in a list   hwarrants the inclusion of such item in the account concerned only when the text of the account   also indicates inclusion, inasmuch as the same item frequently appears in more than one list. The proper classification in each instance must be determined by the texts of the accounts.  LIf you have any questions about this matter, contact the Chief of the Accounting Systems Branch. ` `  hh,VSincerely, ` `  hh,VKenneth P. Moran` `  hh,VChief, Accounting and Audits Division  ")0*0*0*]*"Ԍ  TELECOMMUNICATIONS PLANT IN SERVICE - ITEM LISTS  Y-32.2110` ` Land and Support Assets (Class B Companies only) ` ` Includes items of the types required of Class A Companies in Accounts 2111 ` ` through 2124  Y_-32.2111` ` Land ` ` Assessments for the construction of public improvements  Y -` ` Clearing or defending title against claims relating to the period prior to (#(# Y - ` `  purchase ` ` Commissions and fees to brokers, agents and others ` ` Condemnation proceedings, including court costs and special outside counsel ` ` fees ` ` Conveyances and notary fees ` ` Examinations and registrations of titles by outside legal counsel ` ` Grading of land not in connection with buildings ` ` Relocating property of others in acquisition of land ` ` Sidewalks on public streets abutting the company's property ` ` Taxes assumed, accrued prior to date of acquisition ` ` Taxes on land during the period of construction ` ` (Note also general instruction 2(03), Cost of Construction) ` ` Voiding leases to secure possession of land acquired  Y-32.2112 ` ` Motor Vehicles ` ` Automobiles ` ` Tractor trailers ` ` Trucks ` ` Vans ` ` Buses  Y -32.2113 ` ` Aircraft ` ` Helicopters ` ` Jet powered airplanes ` ` Propeller powered airplanes  Y#-32.2114 ` ` Special Purpose Vehicles ` ` Boats and barges ` ` Motor scooters ` ` Snowmobiles"#'0*((P("Ԍ Y-ԙ32.2115 ` ` Garage Work Equipment ` ` Air compressors ` ` Car hoists ` ` Garage jacks ` ` Gasoline pumps ` ` Hydraulic lubricating equipment ` ` Lubricating racks ` ` Metal bins ` ` Oil pumps ` ` Paint spraying equipment ` ` Power sanders ` ` Storage tanks (e.g., fuel, oil) ` ` Tire racks ` ` Welding equipment  Y-32.2116 ` ` Other Work Equipment ` ` Air compressors ` ` Back hoes ` ` Bulldozers ` ` Cable lashers ` ` Cable plows ` ` Carts - cable splicers' ` ` Concrete mixers ` ` Derricks ` ` Earth moving machines ` ` Fork lifts ` ` Generators and alternators, portable not dedicated to central ` ` office ` ` Heaters ` ` Ladders ` ` Machine tools ` ` Motors, portable ` ` Pole-treating apparatus - chemical ` ` Power blowers, drills, hammers, loaders and winches ` ` Power take-offs ` ` Pumps (except fuel and oil) ` ` Test equipment, portable ` ` Tamping and back-filling machines ` ` Tents - cable splicers' ` ` Tool boxes ` ` Torches "#'0*((P("Ԍ Y-32.2116 ` ` Other Work Equipment (cont.) ` ` Tractors ` ` Trailers, special purpose ` ` Trenching machines  Yv-32.2121 ` ` Buildings ` ` Antenna supports on buildings ` ` Antenna towers, large self supporting ` ` Awnings ` ` Boilers, furnaces, fixtures, and machinery for heating, lighting, ` ` ventilating, and plumbing ` ` Cable vaults and conduits constructed as part of the building ` ` Central air conditioning systems ` ` Central dehumidifying systems ` ` Commissions and fees to brokers, agents, architects, and others ` ` Door checks and door stops ` ` Drainage and sewerage systems ` ` Electrical wiring ` ` Elevators ` ` Escalators ` ` Fences ` ` Fire extinguishing systems ` ` Floor coverings ` ` Garages and shops ` ` General and switching office buildings ` ` Grading, excavating, and preparing grounds for buildings, ` ` including laying out of grounds after construction ` ` Motors and generators ` ` Piers and foundations for machinery constructed as permanent ` ` part of a building ` ` Platforms, storage or loading ` ` Power boards ` ` Raised flooring to conceal cabling ` ` Refrigeration systems ` ` Retaining walls ` ` Screens, door and window ` ` Sheds and huts ` ` Sidewalks, pavements, and driveways on building grounds ` ` Signs ` ` Sprinkling systems ` ` Voiding leases to secure possession of buildings acquired ` ` Water, steam, and gas pipes"#'0*((P("Ԍ Y-ԙ32.2121 ` ` Buildings (cont.) ` ` Water-supply systems  Y-32.2122 ` ` Furniture ` ` Antiques ` ` Artworks (e.g., paintings, prints, photographs, sculpture, statuary, tapestries, ` ` wall hangings, and woodcuts) ` ` Beds, cots and couches ` ` Bookcases ` ` Cabinets and filing cases ` ` Chairs ` ` Credenzas ` ` Desks ` ` Lamps ` ` Lockers and wardrobes, movable ` ` Modular furniture units ` ` Partitions, movable ` ` Pianos and phonographs ` ` Refrigerators, movable ` ` Rugs ` ` Sofas ` ` Stoves ` ` Tables  Y-32.2123` ` Office Equipment  Y|-32.2123.1` ` Office Support Equipment ` ` Addressing machines ` ` Air conditioning units, portable ` ` Audio/visual equipment ` ` Billing/posting machines ` ` Blueprinting machines ` ` Calculators ` ` Cameras  Y!-` ` Cash registershh, ` ` Check writers ` ` Dehumidifying units, portable ` ` Dictating equipment ` ` Display and lecture demonstration kits ` ` Facsimile devices ` ` Fans - electric portable"#'0*((P("Ԍ Y-ԙ32.2123.1` ` Office Support Equipment (cont.) ` ` Fire extinguisher equipment, portable ` ` Floor scrubbing and polishing machines ` ` Medical equipment ` ` Microfilm equipment ` ` Photostatic copiers ` ` Postage meter machines ` ` Safes ` ` Television sets and audio/visual monitors ` ` Typewriters ` ` Vacuum cleaners ` ` Vending machines ` ` Water coolers, portable  Y -32.2123.2` ` Company Communications Equipment ` ` Data sets, including the inside wiring ` ` Desk sets, hand sets, wall sets, and combined sets, including the associated ` ` inside wiring. This excludes sets when used as part of a private branch ` ` exchange or key system intrasystem ` ` Distributing frames ` ` Facsimile equipment, including associated inside wiring ` ` Multiple manual switchboards ` ` Operators' headsets and transmitters ` ` Power equipment, including special foundations ` ` Printer-telegraph equipment, including associated inside wiring X` hp x (#%'0*,.8135@8: