[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: 47CFR32.2212]

[Page 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. 32.2212  Digital electronic switching.

    (a) This account shall include the original cost of stored program 
control digital switches and their associated equipment. Included in 
this account are digital switches which utilize either dedicated or non-
dedicated circuits. This account shall also include the cost of remote 
digital electronic switches. The investment in digital electronic 
switching equipment shall be maintained in the following subaccounts: 
2212.1 Circuit and 2212.2 Packet.
    (b) This subaccount 2212.1 Circuit shall include the original cost 
of digital electronic switching equipment used to provide circuit 
switching. Circuit switching is a method of routing traffic through a 
switching center, from local users or from other switching centers, 
whereby a connection is established between the calling and called 
stations until the connection is released by the called or calling 
station.
    (c) This subaccount 2212.2 Packet shall include the original cost of 
digital electronic switching equipment used to provide packet switching. 
Packet switching is the process of routing and transferring information 
by means of addressed packets so that a channel is occupied during the 
transmission of the packet only, and upon completion of the transmission 
the channel is made available for the transfer of other traffic.
    (d) Digital electronic switching equipment used to provide both 
circuit and packet switching shall be recorded in the subaccounts 2212.1 
Circuit and 2212.2 Packet based upon its predominant use.
    (e) 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 service; such equipment shall be 
classified to the particular switch that it serves.

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