Sec. 32.2351  Public telephone terminal equipment.

    (a) This account shall include the original cost of coinless, coin-
operated (including public and semi-public), credit card and pay 
telephone installed for use by the public.
    (b) This account shall also include the original cost of operating 
spares that are required to provide a continuity of service for public 
telephones. The operating spares shall not exceed six months supply in 
terms of turnover and be available to installers from locations in 
reasonable proximity to the location of the installed equipment.
    (c) The original cost of installing public telephone equipment shall 
not include the labor and minor materials costs of installing the public 
telephone equipment or premises wiring. These costs as well as the cost 
of replacing a public telephone shall be charged to Account 6351 Public 
Telephone Terminal Equipment Expense. The labor and minor materials 
costs of removal of public telephones will also be charged to Account 
.
[51 6351 FR 43499 , Dec. 2, 1986, as amended at  52 FR 29019 , Aug. 5, 1987]