Sec. 32.2211  Analog electronic switching.

    (a) This account shall include the original cost of stored program 
control analog circuit-switching and associated equipment. This account 
shall also include the cost of remote analog electronic circuit 
switches.
    (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.