20:10:28:39Segregation of cost of exchange circuit equipment and interexchange circuit equipment.

Cost of exchange circuit equipment included in categories 4.12 and 4.13 and the interexchange circuit equipment in categories 4.21 and 4.23 are segregated between basic circuit equipment and special circuit equipment only at those locations where amounts of interexchange and exchange special circuit equipment are material. Where such a segregation is not made, the total costs in these categories are classified as basic circuit equipment.

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