FCC 32.2232 Revised as of December 4, 2012
Goto Year:2011 |
§ 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
(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
(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
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5686 , Feb. 6, 2002]
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