20:10:28:62Wideband and exchange trunk cable and wire facilities -- Category 2 -- Apportionment of cost.

The cost of wideband and exchange trunk cable and wire facilities, category 2, is directly assigned if feasible. If direct assignment is not feasible, cost is apportioned to toll and other services based on relative intrastate minutes of use.

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