Goto Section: 32.2231 | 32.2310 | Table of Contents
FCC 32.2232
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 32.2232 Circuit equipment.
(a) This account shall include the original cost of equipment which is used
to reduce the number of physical pairs otherwise required to serve a given
number of subscribers by utilizing carrier systems, concentration stages or
combinations of both. It shall include equipment that provides for
simultaneous use of a number of interoffice channels on a single
transmission path. This account shall also include equipment which is used
for the amplification, modulation, regeneration, circuit patching, balancing
or control of signals transmitted over interoffice communications
transmission channels. This account shall include equipment which utilizes
the message path to carry signaling information or which utilizes separate
channels between switching offices to transmit signaling information
independent of the subscribers' communication paths or transmission
channels. This account shall also include the original cost of associated
material used in the construction of such plant. Circuit equipment may be
located in central offices, in manholes, on poles, in cabinets or huts, or
at other company locations. The investment in circuit equipment shall be
maintained in the following subaccounts: 2232.1 Electronic and 2232.2
Optical.
(b) This subaccount 2232.1 Electronic shall include the original cost of
electronic circuit equipment.
(c) This subaccount 2232.2 Optical shall include the original cost of
optical circuit equipment.
(d) Circuit equipment that converts electronic signals to optical signals or
optical signals to electronic signals shall be categorized as electronic.
(e) This account excludes carrier and auxiliary equipment and patch bays
which are includable in Account 2231.2, Other Radio Facilities. This account
also excludes such equipment which is an integral component of a major unit
which is classifiable to other accounts.
(f) Subsidiary record categories shall be maintained in order that the
company may separately report the amounts contained herein that relate to
digital and analog. Such subsidiary record categories shall be reported as
required by part 43 of this Commission's Rules and Regulations.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5686 , Feb. 6, 2002]
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Goto Section: 32.2231 | 32.2310
Goto Year: 2014 |
2016
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