Sec. 69.303  Information origination/termination equipment (IOT).

     Investment in all other IOT shall be apportioned between the 
Special Access and Common Line elements on the basis of the relative 
number of equivalent lines in use, as provided herein. Each interstate 
or foreign Special Access Line, excluding lines designated in 
Sec. 69.115(e), shall be counted as one or more equivalent lines where 
channels are of higher than voice bandwidth, and the number of 
equivalent lines shall equal the number of voice capacity analog or 
digital channels to which the higher capacity is equivalent. Local 
exchange subscriber lines shall be multiplied by the interstate 
Subscriber Plant Factor to determine the number of equivalent local 
exchange subscriber lines.

[ 52 FR 37312 , Oct. 6, 1987, as amended at  62 FR 31938 , June 11, 1997]