Sec. 69.306  Central office equipment (COE).

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    (c) COE Category 2 (Tandem Switching Equipment) that is deemed to be 
exchange equipment for purposes of the Modification of Final Judgment in 
United States v. Western Electric Co. shall be assigned to the tandem 
switching charge subelement and the interconnection charge element. COE 
Category 2 which is used to provide transmission facilities between the 
local exchange carrier's signalling transfer point and the database 
shall be assigned to the Line Information Database subelement at 
Sec. 69.120(a). All other COE Category 2 shall be assigned to the 
interexchange category.
    (d) COE Category 3 (Local Switching Equipment) shall be assigned to 
the Local Switching element except as provided in paragraph (a) of this 
section.
    (e) COE Category 4 (Circuit Equipment) shall be apportioned among 
the interexchange category, and the Common Line, Limited Pay Telephone, 
Transport, and Special Access elements. COE Category 4 shall be 
apportioned in the same proportions as the associated Cable and Wire 
Facilities.