20:10:28:16Central office equipment accounts.

The costs of central office equipment are carried in the following accounts: (1) Central office switching, account 2210: (a) Analog electronic switching, account 2211; (b) Digital electronic switching, account 2212; (c) Electro-mechanical switching, account 2215; (2) Operator systems, account 2220; (3) Central office-transmission, account 2230: (a) Radio systems, account 2231; (b) Circuit equipment, account 2232.

Source: 19 SDR 111, effective January 31, 1993.