§  32.11   Companies subject to this part.

   (a) This part applies to every incumbent local exchange carrier, as
   defined in section 251(h) of the Communications Act, and any other
   carrier that the Commission designates by order. This part refers to
   such carriers as “companies” or “Class B companies.” Incumbent local
   exchange carriers' successor or assign companies, as defined in section
   251(h)(1)(B)(ii) of the Communications Act, that are found to be
   non-dominant by the Commission, will not be subject to this Uniform
   System of Accounts.

   (b)—(f) [Reserved]

   (g) Notwithstanding paragraph (a) of this section, a price cap company,
   or a rate-of-return telephone company offering business data services
   pursuant to § 61.50 of this chapter, that elects to calculate its pole
   attachment rates pursuant to § 1.1406(e) of this chapter will not be
   subject to this Uniform System of Accounts.

   [ 67 FR 5679 , Feb. 6, 2002, as amended at  69 FR 53648 , Sept. 2, 2004;  82 FR 20840 , May 4, 2017;  83 FR 67121 , Dec. 28, 2018]