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 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]