Section 852 - Communication System ExpensesA. This account shall include the cost of labor, materials used and expenses incurred in connection with the operation of communication facilities, such as radio and telephone communication systems, including payments to others for communication services.B. Credits shall be made to this account and charges made to production and other gas utility functions and to other utility departments for equitable portions of communication expenses attributable to use of communication facilities other than in connection with gas transmission and distribution operations.ITEMS
Labor:
2. Operating switchboards, radio equipment, power generators, microwave equipment, etc. (except general office switchboards).3. Tagging telephone poles.4. Testing and replacing telephone batteries, radio tubes, etc.5. Cutting weeds and grass along telephone rights-of-way and around structures and equipment.6. Changing radio frequencies.7. Securing FCC authorization to change frequencies.8. Taking FCC radio operator tests.9. Transferring mobile radios between vehicles.10. Changing locations of telephones and other communication equipment not in connection with maintenance or construction.11. Inspecting and testing not specifically to determine necessity for repairs.12. Cleaning and lubricating equipment.13. Cleaning structures housing equipment. Materials and Expenses:
14. Payments to others for communication services.15. Telephone batteries, radio tubes, etc.16. Radio crystals and other materials used in changing radio frequencies.17. Lubricants, wiping rags, and waste.18. Employees' transportation and travel expenses.19. Freight, expense, parcel post, trucking, and other transportation.