§ 32.2211   Non-digital switching.

   (a) This account shall include:

   (1) Original cost of stored program control analog circuit-switching
   and associated equipment.

   (2) Cost of remote analog electronic circuit switches.

   (3) Original cost of non-electronic circuit-switching equipment such as
   Step-by-Step, Crossbar, and Other Electro-Mechanical Switching.

   (b) 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 if serves.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5686 , Feb. 6, 2002]

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