20:10:28:17Assignment of central office equipment to categories.

In the separation of the cost of central office equipment among the operations, central office equipment is first assigned to categories. The basic method of making this assignment is the identification of the equipment assignable to each category and the determination of the cost of the identified equipment by an analysis of accounting, engineering, and other records.

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