§  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]