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CFR

32.2321—Customer premises wiring.

(a) This account shall include all amounts transferred from the former Account 232, Station Connections, inside wiring subclass.
(b) Embedded Customer Premises Wiring is that investment in customer premises wiring equipment or inventory which was capitalized prior to October 1, 1984.
[51 FR 43499, Dec. 2, 1986, as amended at 52 FR 6561, Mar. 4, 1987]
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