StacksVerified U.S. regulatory reference

47 CFR §32.2431

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account shall include the original cost of bare line wire and other material used in the construction of such plant.
  2. (b)The cost of permits and privileges for the construction of cable and wire facilities shall be included in the account chargeable with such construction.
  3. (c)The cost of drop and block wires served by aerial wire shall be included in Account 2421, Aerial Cable.