Sec. 32.2220  Operator systems.

    (a) This account shall include the original cost of those items of 
equipment used to assist subscribers in utilizing the network and 
equipment used in the provision of directory assistance, call intercept, 
and other operator assisted call completion activities.
    (b) This account does not include 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 classfied to the particular switch that it serves.
[ 51 FR 43499 , Dec. 2, 1986, as amended at  59 FR 46930 , Sept. 13, 1994]