Goto Section: 32.2211 | 32.2220 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2212 Digital electronic switching.
(a) This account shall include the original cost of stored program
control digital switches and their associated equipment. Included in
this account are digital switches which utilize either dedicated or
non-dedicated circuits. This account shall also include the cost of
remote digital electronic switches. The investment in digital
electronic switching equipment shall be maintained in the following
subaccounts: 2212.1 Circuit and 2212.2 Packet.
(b) This subaccount 2212.1 Circuit shall include the original cost of
digital electronic switching equipment used to provide circuit
switching. Circuit switching is a method of routing traffic through a
switching center, from local users or from other switching centers,
whereby a connection is established between the calling and called
stations until the connection is released by the called or calling
(c) This subaccount 2212.2 Packet shall include the original cost of
digital electronic switching equipment used to provide packet
switching. Packet switching is the process of routing and transferring
information by means of addressed packets so that a channel is occupied
during the transmission of the packet only, and upon completion of the
transmission the channel is made available for the transfer of other
(d) Digital electronic switching equipment used to provide both circuit
and packet switching shall be recorded in the subaccounts 2212.1
Circuit and 2212.2 Packet based upon its predominant use.
(e) Switching plant excludes switchboards which perform an operator
assistance function and equipment which is an integral part thereof. It
does not exclude equipment used solely for the recording of calling
telephone numbers in connection with customer dialed charged traffic,
dial tandem switchboards and special service switchboards used in
conjunction with private line service; such equipment shall be
classified to the particular switch that it serves.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5686 , Feb. 6, 2002]
Goto Section: 32.2211 | 32.2220
Goto Year: 2020 |
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