This followed me home yesterday - Norco Monterey SL, Ishiwata EX tubing. Wheels are Sansin/Araya, bar/stem WIN, post Strong alloy (with a steel cradle), brakes DiaCompe, crank Sugino VP, rear mech Suntour 3040, it and the shifters say Accushift. Post is 26.8mm.

Serial decode / year and manufacturer?