Regulations last checked for updates: Feb 06, 2026

Title 47 - Telecommunication last revised: Jan 30, 2026
§ 32.6212 - Digital electronic switching expense.

(a) This account shall include expenses associated with digital electronic switching. Digital electronic switching expenses shall be maintained in the following subaccounts: 6212.1 Circuit, 6212.2 Packet.

(b) This subaccount 6212.1 Circuit shall include expenses associated with digital electronic switching equipment used to provide circuit switching.

(c) This subaccount 6212.2 Packet shall include expenses associated with digital electronic switching equipment used to provide packet switching.

[67 FR 5695, Feb. 6, 2002]
authority: 47 U.S.C. 219,220,unless
source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.
cite as: 47 CFR 32.6212