[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.2211]

[Page 414-415]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 32_UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS
COMPANIES--Table of Contents
 
            Subpart C_Instructions for Balance Sheet Accounts
 
Sec. 32.2211  Non-digital switching.

    (a) This account shall include:
    (1) Original cost of stored program control analog circuit-switching 
and associated equipment.
    (2) Cost of remote analog electronic circuit switches.
    (3) Original cost of non-electronic circuit-switching equipment such 
as Step-by-Step, Crossbar, and Other Electro-Mechanical Switching.
    (b) Switching plant excludes switchboards which perform an operator 
assistance function and equipment which is an integral part thereof. It 
does not exclude equipment used solely for the recording of calling 
telephone numbers in connection with customer dialed charged traffic, 
dial tandem switchboards and special service switchboards used in 
conjunction with private line

[[Page 415]]

service; such equipment shall be classified to the particular switch 
that if serves.

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5686, Feb. 6, 2002]