§  36.124   Tandem switching equipment--Category 2.

   (a) Tandem switching equipment is contained in Accounts 2210, 2211, and
   2212. It includes all switching equipment in a tandem central office,
   including any associated tandem switchboard positions and any intertoll
   switching equipment. Intertoll switching equipment includes switching
   equipment used for the interconnection of message toll telephone
   circuits with each other or with local or tandem telephone central
   office trunks, intertoll dial selector equipment, or intertoll trunk
   equipment in No. 5 type electronic offices. Equipment, including
   switchboards used for recording of calling telephone numbers and other
   billing information in connection with customer dialed charge traffic
   is included with Local Switching Equipment--Category 3.

   (1) At toll center toll offices, intertoll switching equipment
   comprises equipment in the toll office used in the interconnection of:
   Toll center to toll center circuits; toll center to tributary circuits;
   tributary to tributary circuits; toll center to tandem circuits or in
   the interconnection of the aforementioned types of circuits with trunks
   to local offices in the toll center city, i.e., interconnection with
   toll switching trunks, operator trunks, information trunks, testing
   trunks, etc. Equipment associated with the local office end of such
   trunks is included with local switching equipment or switchboard
   categories as appropriate.

   (2) At tributary offices, this category includes intertoll switching
   equipment similar to that at toll center toll offices if it is used in
   the interconnection of: Tributary to tributary circuits; tributary to
   subtributary circuits; subtributary to subtributary circuits; toll
   center to subtributary circuits; or if it is used jointly in the
   interconnection of any of the aforementioned types of circuits and in
   the interconnection of such toll circuits with trunk circuits for the
   handling of traffic terminating in the tributary office. Where
   comparable equipment has no joint use but is used only for the handling
   of traffic terminating in the tributary office, it is included in the
   local switching equipment category.

   (3) At all switching entities, this category includes intertoll
   switching equipment similar to that at toll center toll offices if it
   is used in the interconnection of switched private line trunks or TWX
   switching plant trunks when these functions are in addition to the
   message telephone switching function. Switching entities wholly
   dedicated to switching of special services are assigned to Category
   3--Local Switching Equipment.

   (b) The costs of central office equipment items assigned this category
   are to be directly assigned when possible. When direct assignment is
   not possible the costs shall be apportioned among the operations on the
   basis of the relative number of study area minutes of use of this
   equipment.

   (c) Effective July 1, 2001, through June 30, 2012, study areas subject
   to price cap regulation, pursuant to § 61.41 of this chapter, shall
   assign the average balances of Accounts 2210, 2211, and 2212 to
   Category 2, Tandem Switching Equipment based on the relative percentage
   assignment of the average balances of Account 2210, 2211, 2212, and
   2215 to Category 2, Tandem Switching Equipment during the twelve month
   period ending December 31, 2000.

   (d) Effective July 1, 2001, through June 30, 2012, all study areas
   shall apportion costs in Category 2, Tandem Switching Equipment, among
   the jurisdictions using the relative number of study area minutes of
   use, as specified in § 36.124(b), for the twelve month period ending
   December 31, 2000. Direct assignment of any subcategory of Category 2
   Tandem Switching Equipment between jurisdictions shall be updated
   annually.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33205 , June 21, 2001;  69 FR 12549 , Mar. 17, 2004;  75 FR 30301 , June 1, 2010;  76 FR 30841 , May
   27, 2011]