Sec.  32.6533   Testing expense.

   This account shall include costs incurred in testing telecommunications
   facilities from a testing facility (test desk or other testing system) to
   determine the condition of plant on either a routine basis or prior to
   assignment of the facilities; receiving, recording and analyzing trouble
   reports; testing to determine the nature and location of reported trouble
   condition; and dispatching repair persons or otherwise initiating corrective
   action. (Note also  Sec. 32.5999(b)(3) of this subpart.)