Telecommunications

Fibre Cable Installation — Capitalized

Capitalizing the cost of laying fibre optic cable for a new urban coverage area.

Account NameTypeDebit ($)Credit ($)
Network Infrastructure — Fibre Cable (PPE)Asset (+)2,500,000.00-
Cash / Contractor PayableAsset/Liability (-)-2,500,000.00

💡 Accountant's Note

Fibre cable has a useful life of 20-30 years and is capitalized as PPE. The high upfront cost and long life make fibre a strategic infrastructure investment — the depreciation charge is low relative to the revenue potential.

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