Sec. 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

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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.
    (b) 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.
    (c) 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.