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Features of the original document layout such as columns, tables, line and letter spacing, pagination, and margins will not be preserved in the text version. If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. The amendment in Appendix C provides that Account 2311, Station Apparatus, and Account 2341, Large Private Branch Exchanges, shall be used only by companies that have been permitted to offer tariffed CPE beyond December 31, 1987. This provision has raised concern among some companies which claim that companies will continue to retain ownership in such assets even though they will not be provided to customers under tariff. This letter not only provides some interpretive guidance on the issue raised, but also anticipates, for carrier planning purposes, certain changes which may be required to accommodate the recommended accounting.