Sec.  32.2220   Operator systems.

   (a) This account shall include the original cost of those items of equipment
   used to assist subscribers in utilizing the network and equipment used in
   the provision of directory assistance, call intercept, and other operator
   assisted call completion activities.

   (b) This account does not include 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 classfied to
   the particular switch that it serves.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  59 FR 46930 , Sept. 13, 1994]