20:10:28:53Assignment of cable and wire facilities to categories.

Cable consists of aerial cable, underground cable, buried cable, submarine cable, deep sea cable, and intrabuilding network cable. If an entire cable or aerial wire is assignable to one category, its cost and quantity are, where practicable, directly assigned. There are two basic methods for assigning the cost of cable to the various categories. Both of them are based on conductor cross-section. The methods are as follows: (1) By section of cable, uniform as to makeup and relative use by categories. From an analysis of cable engineering and assignment records, determine in terms of equivalent gauge the number of pairs in use or reserved for each category. The corresponding percentages of use, or reservation, are applied to the cost of the section of cable to obtain the cost assignable to each category; or (2) By using equivalent pair miles, which are pair miles expressed in terms of equivalent gauge. From an analysis of cable engineering and assignment records, determine the equivalent pair miles in use for each category by type of facility, such as quadded or paired. The equivalent pair miles are then divided by a cable fill factor to obtain the equivalent pair miles in plant. The total equivalent pair miles in plant assigned to each category are summarized by type of facility and priced at applicable average unit costs per equivalent pair mile in plant. This study may be made in terms of circuit miles rather than physical pair miles, with average cost and fill data consistent with the basis of the facilities mileage count.

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