Sec.  32.5040   Private line revenue.

   This account shall include revenue derived from local services that involve
   dedicated circuits, private switching arrangements, and/or predefined
   transmission paths, whether virtual or physical, which provide
   communications between specific locations (e.g., point-to-point
   communications. It includes revenue from subvoice grade, voice grade, audio
   and video program grade, digital transmission and local private network
   switching as well as the revenue from administrative and operational support
   services associated with private network services and facilities, e.g.,
   charges for company-directed testing, expedited installation, and service
   restoration priority.