...applied to telephone plant, franchises, patent rights, and right-of-way, means the actual money cost of (or the current money value of any consideration other than money exchanged for) property at the time when it was first dedicated to the public use, whether by the accounting company...

...adjustment," which is described as follows : This account shall Include the difference between (a) the amount of money actually paid (or the current...any consideration other than money exchanged) for telephone plant acquired, plus preliminary expenses Incurred In connection with the acquisition; and...

...verified by current inventories. [28 PB 13039, Dec. 5, 1963, as amended at 32 PB 2629, Feb. 8, 1967] § 31.2-21 Telephone plant acquired. (a) When property...with the acquisition) shall be charged to account 278. "Telephone plant acquired." (Note also account 139.) (b) The accounting for the acquisition of...

...and equipment to be recorded at original cost shall be as follows: (i) The amount of money paid (or current money value of any consideration other than...with the acquisition) shall be charged to Account 1439, Deferred Charges. (ii) The original cost, estimated if not known, of telecommunications plant,...

...Inventories. [28 FR 13039, Dec. 5, 1963, as amended at 32 FR 2629, Feb. 8, 1967; 46 FR 52376, Oct. 27, 1981] I 31.2-21 Telephone plant acquired. (a) When property...is acquired from predecessors, the amount of money actuafly paid (or the current money value of any consideration other than money exchanged) for the...

...Definitions. * * * (j) "Cost," except as applied to telephone plant, franchises, and patent rights, means the amount of money actually paid (or the current...consideration other than money exchanged) for the property or services. (Note also paragraph (x) of this section.) * * * * * (x) "Original cost" or "cost" as...

...material and supplies account until items are used. (b) * * * (2) * * * (i) The amount of money paid (or current money value of any consideration other than...(together with preliminary expenses incurred in connection the acquisition) shall be charged to Account 1438, Deferred maintenance, retirements, and other deferred...

...predecessors, not provided for In paragraphs (a) and (b) of this section, shall be on the basis of the amount of money actually paid (or the current...any consideration other than money exchanged) for such property. (d) A memorandum record shall be kept of the amount of contributions in aid of construction...

...indirect means. (k) "Cost," except as applied to telephone plant, franchises, and patent rights, means the amount of money actually paid (or the current...any consideration other than money exchanged) for property or services. (Note also paragraph (y) of this section.) (1) "Cost of removal" means the cost...

...include amounts determined in accordance with § 31.2-21 representing the difference between ( 1 ) the amount of money actually paid (or the current...any consideration other than money exchanged) for telephone plant acquired, plus preliminary expenses incurred in connection with the acquisition; and...