18 CFR §367.3970

1. (a)This account must include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with service company operations.
2. (b)This account must include the following items:
   1. (1)Amplifiers.
   2. (2)Antennae.
   3. (3)Booths.
   4. (4)Cables.
   5. (5)Carrier terminal equipment.
   6. (6)Conductors.
   7. (7)Distributing boards.
   8. (8)Extension cords.
   9. (9)Gongs.
   10. (10)Hand sets, manual and dial.
   11. (11)Insulators.
   12. (12)Intercommunicating sets.
   13. (13)Loading coils.
   14. (14)Microwave equipment.
   15. (15)Operators' desks.
   16. (16)Paraboloids.
   17. (17)Poles and fixtures used wholly for telephone or telegraph wire.
   18. (18)Power supply equipment.
   19. (19)Radio transmitting and receiving sets.
   20. (20)Reflectors.
   21. (21)Repeaters.
   22. (22)Remote control equipment and lines.
   23. (23)Sending keys.
   24. (24)Storage batteries.
   25. (25)Switchboards.
   26. (26)Telautograph circuit connections.
   27. (27)Telegraph receiving sets.
   28. (28)Telephone and telegraph circuits.
   29. (29)Testing instruments.
   30. (30)Towers.
   31. (31)Underground conduit used wholly for telephone or telegraph wires and cable wires.