20:10:28:49Cable and wire facilities -- Account 2410 -- Included plant.

Account 2410, cable and wire facilities, includes the following types of communications plant in service: poles and antenna-supporting structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding network cable, aerial wire, and conduit systems.

Source: 19 SDR 111, effective January 31, 1993.