§ 35.1-99 Contemplated form of plant statement. (See § 35.03-9.)-Continued WIRE-TELEGRAPH AND OCEAN-CABLE PLANT-Continued Intangibles 1 to inclusive: The accounts represented, if appropriate, at the 8 respective points bearing these symbols shall be numbered, for example, T-1011, T-1112, T-1213, T-4141, C-1024, C-1125, C-1226, and C-1431, respectively. PRESCRIBED ACCOUNTS NOTE: Number to the right of the decimal point is the account number. Real Estate § 35.11 Land used for right of way. This account shall include the cost of land used in wire-telegraph and oceancable services for the location of poles, towers, wires, cables, conduits, cable huts, cable houses, and similar operated plant where title to the land is vested in the accounting carrier. (See also §§ 35.84 and 35.4150.) ITEMS (See § 35.03-12) Assessments for the construction of public improvements. Clearing or defending title against claims relating to a period prior to the date of purchase. Commissions and fees to brokers, agents, and others. Condemnation proceedings, including court Examination and registration of titles. Relocating property of others in the acquisition of land. Taxes assumed on land, applicable to a period prior to the date of acquisition. Voiding leases to secure possession of land acquired. NOTE: When land is acquired in excess of that required for wire-telegraph and ocean-cable services or is acquired without a definite plan for its use in such services, its cost shall be included in account 1610, "Miscellaneous physical property," except that the cost of land acquired for use in telephone or radiotelegraph services shall be included in account 1530, "Telephone and radiotelegraph plant." [28 F.R. 13147, Dec. 5, 1963, as amended at 28 F.R. 14324, Dec. 27, 1963] § 35.12 Land used for building sites. (a) This account shall include the cost of land occupied by buildings used in wire-telegraph and ocean-cable services where title to the land is vested in the accounting carrier. (See particularly §§ 35.84 and 35.4150; also the note and the list of items in § 35.11.) (b) When improved land is acquired the cost shall be fairly apportioned among the accounts appropriate for the land, the land improvements, and the buildings. If the plan of acquisition contemplates the removal of any improvements (including buildings), the total cost of the land and the property to be removed shall be accounted for as the cost of the land, and the net salvage value of the property removed shall be deducted from the cost of the land. § 35.13 Land used for other operations. (a) This account shall include the cost of land used in wire-telegraph and ocean-cable services for material, equipment, and other storage yards and for other purposes (except right-of-way and building sites) where title to the land is vested in the accounting carrier. (See particularly §§ 35.84 and 35.4150; also the note and the list of items in § 35.11.) (b) When improved land is acquired the cost shall be fairly apportioned among the accounts appropriate for the land, the land improvements, and the buildings. If the plan of acquisition contemplates the removal of any improvements (including buildings), the total cost of the land and the property to be removed shall be accounted for as the cost of the land and the net salvage value of the property removed shall be deducted from the cost of the land. § 35.14 Land improvements. This account shall include the cost of improvements (except buildings) made or acquired by the carrier on land used in wire-telegraph and oceancable services where title to such improvements is vested in the accounting carrier. (See particularly § 35.1-5; also §§ 35.11, 35.12, 35.13, and 35.15.) Retaining walls (erected in connection with buildings). Screens, door and window. Signs; permanent, attached to buildings. Storm doors and windows. Taxes assumed on buildings, applicable to the period prior to the date of acquisition. Voiding leases to secure possession of buildings acquired. Water, steam, and gas pipes. Window shades and ventilators. NOTE A: This account shall not include the cost of any equipment, apparatus, or wiring used predominantly for generating or controlling electricity for the operation of the communication system. NOTE B: The cost of cable huts or cable houses and the equipment contained therein shall be included in account 23, "Aerial cable," account 24, “Underground cable," account 25, "Buried cable," account 26, “Sub Treating and marking poles. [28 F.R. 13147, Dec. 5, 1963, as amended at 32 F.R. 2638, Feb. 8, 1967] § 35.22 Aerial wire. (a) This account shall include the cost in place of aerial wire, insulators, loading coils, and appurtenances used in the construction of such plant for wire-telegraph and ocean-cable services. (b) Where connection is made to aerial cable, underground cable, buried cable, submarine cable, or ocean cable, this account shall include the cost of aerial wire to the point where the aerial wire connects to the terminal or to the bridle wires leading into the terminal. (c) Where connection is made to inside wiring, this account shall include the cost of aerial wire to the point where the aerial wire connects to the office protector or to the inside wire. (d) This account shall include also the entire cost of underground dips, irre |