Goto Section: 32.2211 | 32.2220 | Table of Contents
FCC 32.2212
Revised as of October 1, 2007
Goto Year:2006 |
2008
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]
Goto Section: 32.2211 | 32.2220
Goto Year: 2006 |
2008
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