20:10:29:21Subscriber line cable and wire facilities --

Assignment of investment. Investment in local exchange subscriber lines is assigned to the common line element. Investment in intrastate private lines and intrastate WATS access lines is assigned to the special access category. Investment in lines terminating in public telephones which can access the services of more than one interexchange carrier is assigned to the common line element.

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