Sec. 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.
    (b) 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.