§  32.6212   Digital electronic switching expense.

   (a) This account shall include expenses associated with digital
   electronic switching. Digital electronic switching expenses shall be
   maintained in the following subaccounts: 6212.1 Circuit, 6212.2 Packet.

   (b) This subaccount 6212.1 Circuit shall include expenses associated
   with digital electronic switching equipment used to provide circuit
   switching.

   (c) This subaccount 6212.2 Packet shall include expenses associated
   with digital electronic switching equipment used to provide packet
   switching.

   [ 67 FR 5695 , Feb. 6, 2002]