§  69.303   Information origination/termination equipment (IOT).

   Investment in all other IOT shall be apportioned between the Special
   Access and Common Line elements on the basis of the relative number of
   equivalent lines in use, as provided herein. Each interstate or foreign
   Special Access Line, excluding lines designated in § 69.115(e), shall be
   counted as one or more equivalent lines where channels are of higher
   than voice bandwidth, and the number of equivalent lines shall equal
   the number of voice capacity analog or digital channels to which the
   higher capacity is equivalent. Local exchange subscriber lines shall be
   multiplied by the interstate Subscriber Plant Factor to determine the
   number of equivalent local exchange subscriber lines.

   [ 52 FR 37312 , Oct. 6, 1987, as amended at  62 FR 31938 , June 11, 1997]