Telephone Plant means the plant, systems, structures, regulated construction work in progress, telephone cable (whether in service or under construction), microwave facilities (including frequency spectrum assignment), telephone line facilities, machinery, furniture, fixtures, tools, implements, conduits, stations, substations, equipment (including central office equipment, subscriber station equipment and other equipment in general), instruments and house wiring connections located in the Territory used in the Spinco Business.
The account balances reflected on the schedule of Telephone Plant correspond, in all material respects, to the associated account balances reflected on the books of the Company.
Such Telephone Plant constitutes substantially all of the Telephone Plant used primarily in the operation of the Business as of June 30, 2001, except as such (i) has been disposed of since January 1, 2001 in the ordinary course of business or (ii) is not material to the operation of the Business.
All transactions for telephone plant acquired included in this account, in accordance with Section 663.2, require analysis on Schedule 15, Analysis of Telephone Plant Acquired.
Telephone Plant InvestmenL______________________________ 125 TABLE V.
Fiber optic testing shall be performed in accordance with RUS Bulletin 345-63, "RUS Standard for Acceptance Tests and Measurements of Telephone Plant," PC-4, (Incorporated by reference at SS 1755.97).