§  36.124   Tandem switching equipment--Category 2.

   (a) Tandem switching equipment is contained in Account 2210. It
   includes all switching equipment in a tandem central office, including
   any associated tandem switchboard positions and any intertoll switching
   equipment. Intertoll switching equipment includes switching equipment
   used for the interconnection of message toll telephone circuits with
   each other or with local or tandem telephone central office trunks,
   intertoll dial selector equipment, or intertoll trunk equipment in No.
   5 type electronic offices. Equipment, including switchboards used for
   recording of calling telephone numbers and other billing information in
   connection with customer dialed charge traffic is included with Local
   Switching Equipment--Category 3.

   (1) At toll center toll offices, intertoll switching equipment
   comprises equipment in the toll office used in the interconnection of:
   Toll center to toll center circuits; toll center to tributary circuits;
   tributary to tributary circuits; toll center to tandem circuits or in
   the interconnection of the aforementioned types of circuits with trunks
   to local offices in the toll center city, i.e., interconnection with
   toll switching trunks, operator trunks, information trunks, testing
   trunks, etc. Equipment associated with the local office end of such
   trunks is included with local switching equipment or switchboard
   categories as appropriate.

   (2) At tributary offices, this category includes intertoll switching
   equipment similar to that at toll center toll offices if it is used in
   the interconnection of: Tributary to tributary circuits; tributary to
   subtributary circuits; subtributary to subtributary circuits; toll
   center to subtributary circuits; or if it is used jointly in the
   interconnection of any of the aforementioned types of circuits and in
   the interconnection of such toll circuits with trunk circuits for the
   handling of traffic terminating in the tributary office. Where
   comparable equipment has no joint use but is used only for the handling
   of traffic terminating in the tributary office, it is included in the
   local switching equipment category.

   (3) At all switching entities, this category includes intertoll
   switching equipment similar to that at toll center toll offices if it
   is used in the interconnection of switched private line trunks or TWX
   switching plant trunks when these functions are in addition to the
   message telephone switching function. Switching entities wholly
   dedicated to switching of special services are assigned to Category
   3--Local Switching Equipment.

   (b) The costs of central office equipment items assigned this category
   are to be directly assigned when possible. When direct assignment is
   not possible the costs shall be apportioned among the operations on the
   basis of the relative number of study area minutes of use of this
   equipment.

   (c) Effective July 1, 2001, through December 31, 2024, study areas
   subject to price cap regulation, pursuant to § 61.41 of this chapter,
   shall assign the average balance of Account 2210 to Category 2, Tandem
   Switching Equipment based on the relative percentage assignment of the
   average balance of Account 2210 (or, if Accounts 2211, 2212, and 2215
   were required to be maintained at the applicable time, the average
   balances of Accounts 2211, 2212, and 2215) to Category 2, Tandem
   Switching Equipment during the twelve-month period ending December 31,
   2000.

   (d) Effective July 1, 2001, through December 31, 2024, all study areas
   shall apportion costs in Category 2, Tandem Switching Equipment, among
   the jurisdictions using the relative number of study area minutes of
   use, as specified in paragraph (b) of this section, for the
   twelve-month period ending December 31, 2000. Direct assignment of any
   subcategory of Category 2 Tandem Switching Equipment between
   jurisdictions shall be updated annually.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33205 , June 21, 2001;  69 FR 12549 , Mar. 17, 2004;  75 FR 30301 , June 1, 2010;  76 FR 30841 , May
   27, 2011;  79 FR 36236 , June 26, 2014;  83 FR 63584 , Dec. 11, 2018]