Sec.  32.2421   Aerial cable.

   (a) This account shall include the original cost of aerial cable and of drop
   and block wires served by such cable or aerial wire as well as the cost of
   other material used in construction of such plant. Subsidiary record
   categories, as defined below, are to be maintained for nonmetallic aerial
   cable and metallic aerial 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 permits and privileges for the construction of cable and
   wire facilities shall be included in the account chargeable with such
   construction.