WPC 28BH- ZRoman3|c le)#o\  PC7XP# CG Times (Scalable)CG Times Bold (Scalable)POK_O_OSO888WO(OSKSK3KW,,S,WOSOCC;WG_OKG8 8_((((W,E(OWOOOOOOOOOOOwSKSKSKSKSK,,,,,,,,[WWOWOWOWO_W_W_W_W(KOOWSWOWOSKWOSSOOWWOOSKSKSKSKWWSK[K[O[[K[K_W_W,WWW,,,W;WSG,GE[W[WWW((WCWEOC((N((;S(GOOOS(OOOOKOOOOOO(((((((((((((((OOtOg[[GOee*,KO.wROOn[CfxKxWlRx[][ceIfIs`Wx[rriwge((((((((((((((((((((((((((((((((?(?SO_c(88?g(g(WOOOOOOOOOO((_g_GkOWSWSO[_,;WGc[WWWWOK_O_OSO888WO(OSKSK3KW,,S,WOSOCC;WG_OKG8 8_(((((((((((((((((((((((((((((((((((KOOS,SWOOOOOOO,gOO(K;((OOOOOOGOOOOOOOSSSSS,,,,W[WWWWWOW____SSWOOOOOOwKKKKK,,,,OWOOOOOGOWWWWKSHP LaserJet IIISi in front 812HPLASIII.PRSC\  P6QHP2g SjXX X'#o\  PCXP# RomanTimes Romanx/c81,c P7P8wC;,[hXw P7XP7zC;,sXz_ p^7XB   `#{  I "   CCddCYCdYzzzzCCCCqodYYYYYYYYYYY8888dddddddqddddddd y.K8?X.K\  P@QP 7fC2X7Xf\  PQXPRomanOptions] Change Default Dir=YES ]@' 22  - Z 0 3|wCG Times (Scalable)CG Times Bold (Scalable)HP LaserJet IIISi in front 812HPLASIII.PRSC\  P6QH zP*2Xd  lOx/c81,c P7PP8wC;,[hXw P7XP7zC;,sXz_ p^7X>>DD"Sh5^18MSS888S8888SSSSSSSSSS88Jxir{icx{8Aui{x`xoZi{xxxl888SS8JSJSJ8SS..S.SSSS>A.SSxSSJJSJSSSSSS8SSSSSSSSS.xJxJxJxJxJorJiJiJiJiJ8.8.8.8.{SxSxSxSxS{S{S{S{SxSxJ{SxSxSxS{S`SxSxSxSrSrSrS{SiSiSiSiSxSxSxSxSxS{S{SS.SSSSz]SSuSiSiSi.i.c{S{SxSxSxoSoSZAZSZSiSiSiS{S{S{S{SxxSlJ8SS888WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNxxxSSS8JDDSSSSSS;SSSS;88VVS++SSffSSxSc]]8VS;"xxSxWxxS唔S88xfxxxxxxxxxxx8SxS]SxoS8SxJS`xlxxxxxxxxxxMxxxxxxofxGcxxxxxxxSxxxxxxxJxxxxJxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx8xxx8xxx8xxx8xxxxxxxxxxxxxxfi]f]oJiAlJ{SxJ8.uJo]]{JoSxJxf`SfSSiJxJofx]fffxi{8SxxxfJffff88SSSSx{SSSxxxf8`SJ8x"Sh5^;C]ddCCCdCCCCddddddddddCCȲY~~wCN~sk~CCCddCYdYdYCdd88d8ddddJN8ddddYYdYddddddCddddddddd8YYYYYY~Y~Y~Y~YC8C8C8C8ddddddddddYdddddsdddddddd~d~d~d~ddddddddd8ddddoddd~d~d~8~8vddddddkNkdkd~d~d~ddddddYCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCYQQddddddFddddFCChhd44ddzzdddwooChdF"Ȑdhd岲dCCȐzȲxCddodȐȅdCdYdsȐ]ȐȐȧzȐUwŐdȐYYCCCCŐz~ozoY~NYdYC8YooYdYzsdzdd~YYzozzz~CdzYzzzzCCdddddddzCsdYCx"Sh5^;C]ddCCCdCCCCddddddddddCCȲdzN`zoȐCCCddCdoYoYFdo8Co8odooYNCodddYdddddddddCddddddddo8dddddϐYYYYYN8N8N8N8oddddooooddoddddzoddddddodddddddddood8doddNorddoddN8ooddddoNododdddoooooȐdYCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCdUUddddddFddddFCCssd44ddzzddd~ooCsdF"Ȑdsd岲dCCȐzȲxCddodȐȅdCdYdsȐ`ȐȐȮzȐUwŐdȐddCCCCŐzozoYNYYYN8YooYdYzzdzddYYzozzzNdzYzzzzCCdddddddzCzdYCx2 X4#XP\  P6Q[hXP# V FEDERAL COMMUNICATIONS COMMISSION #XP\  P6Q[hXP#у -WASHINGTON. D.C. 20554 _June 26, 1987 NIn reply refer to:  Xv4Nl RAO Letter 6 (# (#\ Responsible Accounting Officer FCC Form M Part 32, Uniform System of Accounts for Class A and Class B Carriers-Item Lists  "[On January 15, 1987, we released RAO Letter 3 to distribute a preliminary version of  xthe item lists for the plant accounts in Part 32. At that time we solicited comments from interested parties on the contents of the lists.  "This letter is issued to distribute a revised set of item lists with only the minor modifications indicated in the margins.  "This letter and the attachment are issued under Section 0.291 of the Commission's rules.  xApplications for review under Section 1.115 of the Commission's rules must be filed within 30  Y4days from the date indicated above (See Section 1.4(b)(4) of the Commission's rules). If you have any questions contact the Chief of the Accounting Systems Branch at (202) 4180810.  ` `  hhCqppSincerely, ` `  hhCqppClifford M. Rand ` `  hhCqppActing Chief ` `  hhCqppAccounting and Audits Division Attachment"0*0*0*" TELECOMMUNICATIONS PLANT IN SERVICE " ITEM LISTS  The following 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   KAccounts and Reports for Class A and Class B Telephone Companies. The lists are not to be   Jconsidered as comprising all the items included in the accounts, but merely as representative of   them. On the other hand, inasmuch as the same item frequently appears in more than one list,   hthe appearance of an item in a list warrants the inclusion of such item in the account concerned   -only when the text of the account also indicates inclusion. The proper classification in each instance must be determined by the text of the account and the actual usage of the equipment. " 0*0*0*@ " 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 ` ` Commission 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 Section 32.2000(c) Cost of Construction) ` ` Voiding leases to secure possession of land acquired  Y-32.2112 ` ` Motor Vehicles ` ` Automobiles ` ` Tractor trailers ` ` Trucks ` ` Vans ` ` Buses  Y7-32.2113` ` Aircraft ` ` Helicopters ` ` Jet powered airplanes ` ` Propeller powered airplanes  Y!-32.2114` ` Special Purpose Vehicles ` ` Boats and barges ` ` Motor Scooters ` ` Snowmobiles ":&0*0*0*`'"  Y-32.2115 ` ` Garage Work Equipment ` ` Air compressors ` ` Car hoists ` ` Garage jacks ` ` Gasoline pumps ` ` Hydraulic lubricating equipment ` ` Lubricating racks ` ` Metal bins ` ` Oil pumps ` ` Paint spraying equipment ` ` Power tools ` ` Storage tanks (e.g., fuel, oil) ` ` Tire changers ` ` Tire racks ` ` Welding equipment ` ` Wheel alignment equipment ` ` Work benches  YK-32.2116` ` Other Work Equipment ` ` Air compressors ` ` Back hoes ` ` Bulldozers ` ` Cable lashers ` ` Cable plows ` ` Carts-cable splicers' ` ` Concrete mixers ` ` Derricks ` ` Duct Rodders ` ` Earthmoving 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 "(0*0*0*0*"Ԍ Y-ԙ  32.2116 ` ` Other Work Equipment (cont.) ` ` Torches ` ` Tractors ` ` Trailers, special purpose ` ` Trenching machines  Y_-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 ` ` Doors, including frames, hardware, screens, checks and stops ` ` Drainage and average systems ` ` Electrical wiring ` ` Elevators ` ` Escalators ` ` Fences ` ` Fire alarm systems ` ` 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 ` ` 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 ` ` Water-supply systems ` ` Windows, including screens "*,,,,"Ԍ Y-32.2122` ` Furniture ` ` Antiques ` ` Artworks (e.g., paintings, prints, photographs, sculpture, ` ` statuary, tapestries, vail 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 ` ` Cash registers ` ` Check writers ` ` Copier machines ` ` Dehumidifying units, portable ` ` Dictating equipment ` ` Display and lecture demonstration kits ` ` Fans-electric portable ` ` Fire extinguisher equipment, portable ` ` Floor scrubbing and polishing machines ` ` Medical equipment ` ` Microfilm equipment ` ` Postage meter machines "*,,,,"Ԍ Y-32.2123.1` ` Office Support Equipment (cont.) ` ` Radios ` ` Safes ` ` Television set and audio/visual monitors ` ` Typewriters ` ` Vacuum cleaners ` ` Vending machines ` ` Water coolers, portable  Y -32.2123.2` ` Company Communications Equipment ` ` Data sets and modems (external), 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 ` ` Fiber optic distribution systems ` ` Multiple manual switchboards ` ` Operators' headsets and transmitters ` ` Power equipment, including special foundations ` ` Printer-telegraph equipment, including associated inside wiring ` ` Private branch exchange, including common equipment (power ` ` equipment, a switchboard or switching equipment shared by ` ` all stations), station equipment (usually telephones or key ` ` telephone systems), and wires connecting the common equipment ` ` and the station equipment plus the terminal boxes or cross ` ` connector points, and the cable or wires that connect the ` ` private branch exchange with the network interface ` ` Station switching and signaling devices in large installations, ` ` such as key systems, including relay rack equipment, ` ` apparatus cabinets, key cabinets, key boxes, telephone sets ` ` and wires connecting the common equipment and the telephone ` ` seta plus the terminal boxes or cross connector points, and ` ` the cable or wires that connect the key system with the ` ` network interface ` ` Switching equipment at switching or relay centers of ` ` teletypewriter systems ` ` Teletypewriters, including associated inside wiring ` ` Terminals, keyboards, CRTs, video display terminals "Q%,,,p&"  Y-32.2124` ` General Purpose Computers ` ` Assemblers ` ` Card read/punch ` ` Computers-personal type, used in offices as a replacement of ` ` general office administrative activities, such as report ` ` generation, statistical compilation etc. ` ` Control consoles ` ` Central processing units ` ` Disk drives ` ` Initial operating system software for computers classified ` ` to this account ` ` Input/output devices ` ` Memory units ` ` Modems ` ` Optical scanners ` ` Plug-in units ` ` Power equipment (e.g., busbars, generators, engines, chargers, ` ` and storage batteries) ` ` Printers ` ` Tape drives ` ` Terminals, keyboards, CRTs, video display terminals  Y-32.2210` ` Central Office-switching (Class B Companies only) ` ` Includes items of the types required of Class A Companies in ` ` Accounts 2211 through 2215  Y|-32.2211` ` Analog Electronic Switching ` ` Automatic message recording equipment ` ` Call store equipment ` ` Central processors, including initial operating system ` ` software for computers classified to this account ` ` Control consoles ` ` Disk drives and controllers ` ` Frames, distributing, protector, switching, trunk  Y!-` ` Furniture designed specifically for use with central officexx-  Y"-` ` equipment and equipped with such equipment classified    Y#-` ` to Account 2211 or installed as part of the electrical    Yh$-` ` equipment thereinhh, ` ` Input/output devices, including teletypewriters, display and ` ` alarm units and memory card writers ` ` Jumper wires initial installation "*,,,,"Ԍ Y-32.2211` ` Analog Electronic Switching (cont.) ` ` Junctor circuits ` ` Line scanners ` ` Multi-Frequency (MF) receivers and transmitters ` ` Permits, privileges, and rights of way for installation of ` ` externally mounted central office equipment (Note also ` ` Section 32.2000(c)(2)(vii) and Section 32.2111(h).) ` ` Plug-in units (e.g., board, card, pack, circuit pack, ` ` microcoded pack) ` ` Power equipment (e.g. busbars, generators, engines, chargers, ` ` and storage batteries) ` ` Processor peripheral interface units ` ` Program store equipment ` ` Signal processors ` ` Tape drives and controllers ` ` Test equipment, hardwired or specifically designed and dedicated ` ` for use with a particular major switching system or component ` ` (Test equipment and tools which cost less than $200 or have a ` ` life of less than one year and which otherwise would be ` ` considered to be classifiable to this account may be treated as ` ` plant classifiable to Account 2116 and, as provided in Section ` ` 32.2000(a)(4), charged to the applicable Plant Specific ` ` Operating Expense account for Analog Electronic Switching ` ` (Account 6211).) ` ` Trunk link network ` ` Trunk scanners ` ` Trunk switch buildout frame.  Ye-32.2212` ` Digital Electronic Switching ` ` Automatic message recording equipment ` ` Call store equipment ` ` Central control and processing equipment, including ` ` initial operating system software for computers classified to ` ` this account ` ` Controllers (e.g., central message, input/output, line group, ` ` peripheral unit) ` ` Direct memory access units ` ` Frames, distributing, protector, switching, trunk ` ` Furniture designed specifically for use with central office ` ` equipment and equipped with such equipment classified ` ` to Account 2212 or installed as part of the electrical ` ` equipment therein ` ` Input/output devices, including disk and tape drives, display ` ` and alarm units ` ` Jumper wire, initial installation "* ,,,,"Ԍ Y-ԙ32.2212 ` ` Digital Electronic Switching (cont.) ` ` Junctor equipment ` ` Line concentrating module ` ` Line unit ` ` Maintenance and administration position ` ` Message link ` ` Network module ` ` Peripheral module equipment (e.g., line modules, trunk modules, ` ` switch modules) ` ` Permits, privileges, and rights of way for installation of ` ` externally mounted central office equipment. (Note also ` ` Section 32.2000(c)(2)(vii) and Section 32.2111(h).) ` ` Plug-in units (e.g., board, card, pack, circuit pack, ` ` microcoded pack)(#` ` ` Power equipment (e.g. busbar, generators, engines, chargers, ` ` and storage batteries ` ` Remote line equipment ` ` Speech link, network and peripheral ` ` Test equipment, hardwired or specifically designed and dedicated ` ` for use with a particular major switching system or component ` ` (Test equipment and tools which cost less than $200 or have a ` ` life of less than one year and which otherwise would be ` ` considered to be classifiable to this account may be treated as ` ` plant classifiable to Account 2116 and, as provided in Section ` ` 32.2000(a)(4), charged to the applicable Plant Specific ` ` Operating expense account for Digital Electronic Switching ` ` (Account 6212).) ` ` Time multiplex equipment ` ` Visual display unit  Y7-32.2215` ` Electro-Mechanical Switching  Y -32.221 5.1` ` Step-by-Step Switching ` ` Announcement equipment - all circuits busy ` ` Automatic message recording equipment ` ` Basic switching train ` ` Call registers ` ` Call reverting equipment ` ` Connectors ` ` Dial trunk equipment ` ` Frames, distributing, protector "* ,,,,"Ԍ Y-32.2215.1` ` Step-by-Step Switching (cont. )  Y-` ` Furniture designed specifically for use with central officexx-  Y-` ` equipment and equipped with such equipment classified    Y-` ` to Account 2215.1 or installed as part of the electrical    Y-` ` equipment thereinhh, ` ` Initial operating system software for computers classified ` ` to this account  YH-` ` Jumper wires, initial installation  Y1-` ` Line finders ` ` Power equipment (e.g. busbars, generators, engines, chargers, ` ` and storage batteries) ` ` Register cabinets ` ` Relays ` ` Relay and coil racks  Y -` ` Selectors ` ` Test equipment, hardwired or specifically designed and dedicated ` ` for use with a particular major switching system or component(#` ` ` (Teat equipment and tools which cost less than $200 or have ` ` a life of less than one year and which otherwise would be ` ` considered to be classifiable to this account may be treated ` ` as a plant classifiable to Account 2116 and, as provided in ` ` Section 32.2000(a)(4), charged to the applicable Plant Specific ` ` Operating expense account for Step-by-Step Switching (Account ` ` 6215.1).) ` ` Toll connecting trunk equipment ` ` Traffic load counting equipment ` ` Switching frames  Ye-32.2215.2` ` Crossbar Switchings ` ` Announcement equipment - all circuits busy  Y7-` ` Automatic message recording equipmentpp  Y -` ` Call registers  Y -` ` Call reverting equipmentV  Y-` ` Electronic translator system equipment used for switchingxx-  Y-` ` Frames, distributing, protector  Y -` ` Furniture designed specifically for use with central officexx-  Y!-X` hp x (#%'0*,.8135@8: