§  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]