Sec.  32.2232   Circuit equipment.

   (a) This account shall include the original cost of equipment which is used
   to reduce the number of physical pairs otherwise required to serve a given
   number of subscribers by utilizing carrier systems, concentration stages or
   combinations  of  both.  It  shall include equipment that provides for
   simultaneous  use  of  a  number  of  interoffice channels on a single
   transmission path. This account shall also include equipment which is used
   for the amplification, modulation, regeneration, circuit patching, balancing
   or  control  of  signals  transmitted  over interoffice communications
   transmission channels. This account shall include equipment which utilizes
   the message path to carry signaling information or which utilizes separate
   channels  between  switching offices to transmit signaling information
   independent  of  the  subscribers' communication paths or transmission
   channels. This account shall also include the original cost of associated
   material used in the construction of such plant. Circuit equipment may be
   located in central offices, in manholes, on poles, in cabinets or huts, or
   at other company locations. The investment in circuit equipment shall be
   maintained  in the following subaccounts: 2232.1 Electronic and 2232.2
   Optical.

   (b) This subaccount 2232.1 Electronic shall include the original cost of
   electronic circuit equipment.

   (c)  This subaccount 2232.2 Optical shall include the original cost of
   optical circuit equipment.

   (d) Circuit equipment that converts electronic signals to optical signals or
   optical signals to electronic signals shall be categorized as electronic.

   (e) This account excludes carrier and auxiliary equipment and patch bays
   which are includable in Account 2231.2, Other Radio Facilities. This account
   also excludes such equipment which is an integral component of a major unit
   which is classifiable to other accounts.

   (f) Subsidiary record categories shall be maintained in order that the
   company may separately report the amounts contained herein that relate to
   digital and analog. Such subsidiary record categories shall be reported as
   required by part 43 of this Commission's Rules and Regulations.

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