20:10:28:37Assignment of cost of circuit equipment to subsidiary categories.

For apportionment among the operations, the cost of circuit equipment is assigned to the following subsidiary categories: (1) Exchange circuit equipment - category 4.1: (a) Wideband exchange line circuit equipment included in category 4.12; (b) Exchange trunk circuit equipment, wideband and non-wideband - category 4.12; (c) Exchange line circuit equipment excluding wideband - category 4.13; (2) Interexchange circuit equipment - category 4.2: (a) Interexchange circuit equipment furnished to another company for intrastate use - category 4.21; (b) Interexchange circuit equipment used for wideband services, including satellite and earth station equipment used for wideband service, included in category 4.23; (c) All other interexchange circuit equipment - category 4.23; (3) Host/remote message circuit equipment - category 4.3.

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