20:10:28:96Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses.

Account 6410, cable and wire facilities expenses, includes the expenses for poles, antenna-supporting structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding network cable, aerial wire, and conduit systems. The general method of separating cable and wire facilities expenses among the operations is to assign them based on account 2410, cable and wire facilities.

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