Sec. 32.2215  Electro-mechanical switching.

    (a) This account shall include the original cost of non-electronic 
circuit-switching equipment. The investment in electro-mechanical 
switching equipment shall be maintained in the following subaccounts:

2215.1  Step-by-Step Switching
2215.2  Crossbar Switching
2215.3  Other Electro-Mechanical Switching

    (b)2215.1 Step-by-step switching. This subaccount shall include the 
original cost of step-by-step and associated circuit-switching 
equipment.
    (c) 2215.2 Crossbar switching. This subaccount shall include the 
original cost of crossbar and associated circuit-switching equipment. 
Also included in this account is the cost of electronic translator 
system equipment used in switching.
    (d) 2215.3 Other Electro-mechanical switching. This subaccount shall 
include the original cost of all other

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types of non-electronic circuit-switching equipment such as panel 
systems and their associated circuit-switching equipment.
    (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.