Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.26 26 Communication systems

This account shall include the cost of telegraph, telephone, radio, radar, inductive train communication, and other communication systems, including terminal equipment.

DETAILS OF TELEGRAPH AND TELEPHONE TERMINAL EQUIPMENT

Batteries.

Cables and wires, interior.

Carrier terminating equipment.

Conduits, interior.

Connecting wires.

Current-controlling instruments.

Electric generators and motors.

Electric meters.

Engines, stationary.

Fuses and mechanical protectors.

Rectifiers.

Rheostats.

Sending and receiving instruments.

Switchboards.

Telegraph repeaters.

Telephone repeaters.

Teletypewriters.

Testing outfits.

Transformers.

DETAILS OF TELEGRAPH AND TELEPHONE OUTSIDE PLANT

Aerial attachments.

Braces.

Brackets.

Cable boxes and appurtenances.

Cable and wires, aerial.

Conduits and appurtenances.

Cross arms.

Gas and associated facilities for cables.

Guy stubs.

Guy wires.

Insulators.

Load coils.

Submarine cables and connections.

Telephone pole boxes.

Towers.

Underground cables and connections.

DETAILS OF RADIO, RADAR, AND INDUCTIVE TRAIN COMMUNICATION EQUIPMENT

Aerials or antenna, and attachments.

Buildings or towers used exclusively for wireless.

Control units.

Power generating, converting, or supply equipment.

Radar console and associated equipment.

Roadside or office equipment for all wireless systems operated on special channels between train and train, train and tower or office, or between ship and shore.

Specialized testing and repair equipment.

Transmitters and receivers, including mobile units.

Note A:  Radio, radar or trainphone equipment (except portable apparatus) which is permanently attached to locomotives, cars, work equipment, or other rolling stock or floating equipment shall be included in the same accounts as the equipment on which installed. Wireless sets for instruction, advertising, or entertainment shall be included in the same accounts as the building in which located.

Note B:  Communication systems of limited extent, not connected with other systems used for special purposes and usually installed within a single building, group of buildings, or within the limits of a station or shop layout or yard, shall be included in the same account as the building in which located or in the account appropriate for the service with which associated.

ITEMS

Buzzers, bells, dictaphone or other interoffice communication systems in an office or group of buildings.

Loud speakers, bells, or whistles in shop and other yards.

Loud speakers, public address devices, press button control lights, telautograph or other systems in stations or on platforms.

Whistles, klaxons, or horns operated from signals towers.

Note C:  Test sets shall be classified as tools and included in the account appropriate for their use.