Sec. 663.9. Items lists

The items lists are provided for the purpose of clearly indicating the application of the prescribed accounting in specific cases. These lists are published separately by the director of the Office of Accounting and Finance or his designee. Companies shall be guided by the lists in recording the cost of specific assets in the telecommunications plant in service detail accounts (accounts 2111 through 2690). These lists do not comprise all of the items to be recorded in the specific accounts but are considered to be representative of them. The appearance of an item in a list warrants the recording of such item in the designated account only when the text of the account also indicates inclusion in the account, inasmuch as the same item frequently appears in more than one list.