Sec.  36.124   Tandem switching equipment—Category 2.

   (a) Tandem switching equipment is contained in Accounts 2210, 2211, and
   2212.  It includes all switching equipment in a tandem central office,
   including any associated tandem switchboard positions and any intertoll
   switching  equipment. Intertoll switching equipment includes switching
   equipment used for the interconnection of message toll telephone circuits
   with each other or with local or tandem telephone central office trunks,
   intertoll dial selector equipment, or intertoll trunk equipment in No. 5
   type  electronic  offices.  Equipment, including switchboards used for
   recording of calling telephone numbers and other billing information in
   connection  with customer dialed charge traffic is included with Local
   Switching Equipment—Category 3.

   (1) At toll center toll offices, intertoll switching equipment comprises
   equipment in the toll office used in the interconnection of: Toll center to
   toll  center circuits; toll center to tributary circuits; tributary to
   tributary circuits; toll center to tandem circuits or in the interconnection
   of the aforementioned types of circuits with trunks to local offices in the
   toll center city, i.e., interconnection with toll switching trunks, operator
   trunks, information trunks, testing trunks, etc. Equipment associated with
   the  local  office end of such trunks is included with local switching
   equipment or switchboard categories as appropriate.

   (2)  At  tributary offices, this category includes intertoll switching
   equipment similar to that at toll center toll offices if it is used in the
   interconnection  of:  Tributary  to  tributary  circuits; tributary to
   subtributary circuits; subtributary to subtributary circuits; toll center to
   subtributary circuits; or if it is used jointly in the interconnection of
   any of the aforementioned types of circuits and in the interconnection of
   such  toll  circuits  with  trunk circuits for the handling of traffic
   terminating in the tributary office. Where comparable equipment has no joint
   use  but  is  used only for the handling of traffic terminating in the
   tributary office, it is included in the local switching equipment category.

   (3) At all switching entities, this category includes intertoll switching
   equipment similar to that at toll center toll offices if it is used in the
   interconnection of switched private line trunks or TWX switching plant
   trunks  when  these functions are in addition to the message telephone
   switching function. Switching entities wholly dedicated to switching of
   special services are assigned to Category 3—Local Switching Equipment.

   (b) The costs of central office equipment items assigned this category are
   to  be  directly assigned when possible. When direct assignment is not
   possible the costs shall be apportioned among the operations on the basis of
   the relative number of study area minutes of use of this equipment.

   (c) Effective July 1, 2001, through June 30, 2006, study areas subject to
   price cap regulation, pursuant to  Sec. 61.41 of this chapter, shall assign the
   average balances of Accounts 2210, 2211, and 2212 to Category 2, Tandem
   Switching Equipment based on the relative percentage assignment of the
   average balances of Account 2210, 2211, 2212, and 2215 to Category 2, Tandem
   Switching Equipment during the twelve month period ending December 31, 2000.

   (d) Effective July 1, 2001, through June 30, 2006, all study areas shall
   apportion  costs  in Category 2, Tandem Switching Equipment, among the
   jurisdictions using the relative number of study area minutes of use, as
   specified in  Sec. 36.124(b), for the twelve month period ending December 31,
   2000. Direct assignment of any subcategory of Category 2 Tandem Switching
   Equipment between jurisdictions shall be updated annually.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33205 , June 21, 2001;  69 FR 12549 , Mar. 17, 2004]