47 C.F.R. § 32.2426

Intrabuilding network cable

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(a) This account shall include the original cost of cables and wires located on the company's side of the demarcation point or standard network interface inside subscribers' buildings or between buildings on one customer's same premises. Intrabuilding network cables are used to distribute network access facilities to equipment rooms, cross-connection or other distribution points at which connection is made with customer premises wiring. Subsidiary record categories, as defined below, are to be maintained for nonmetallic intrabuilding network cable and metallic intrabuilding network cable.

(1) Nonmetallic cable. This subsidiary record category shall include the original cost of optical fiber cable and other associated material used in constructing a physical path for the transmission of telecommunications signals.

(2) Metallic cable. This subsidiary record category shall include the original cost of single or paired conductor cable, wire and other associated material used in constructing a physical path for the transmission of telecommunications signals.

(b) The cost of pumping water out of manholes and of cleaning manholes and ducts in connection with construction work and the cost of permits and privileges for the construction of cable and wire facilities shall be included in the account chargeable with such construction.

(c) Intrabuilding network cable does not include the cost of cables or wires which are classifiable as network terminating wire, nor the cables or wires from the demarcation point or standard network interface to subscribers' stations.

Notes of Decisions

Cited in 1 case, 2007–2007 · leading case: Frontier Tel. v. City of Rochester Assessor, 16 Misc. 3d 471 (N.Y. Sup. Ct. 2007).

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Frontier Tel. v. City of Rochester Assessor, 16 Misc. 3d 471 (N.Y. Sup. Ct. 2007). · cites it 2× “Contending that this intrabuilding network cable is properly recorded and accounted for as being within a customer’s premises pursuant to the Federal Communications Commission’s (FCC) uniform system of accounts for telecommunication companies (47 CFR 32.2426), and contending…”

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