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]