SECTION 4. DEFINITIONS

The following definitions apply solely for purposes of this revenue procedure:

.01 Wireline network assets . “Wireline network assets” means all personal and real property used by a wireline carrier to provide telecommunication or broadband services. Wireline network assets include central office buildings, central office equipment, towers, poles, copper wire, fiber optic cable, service area interface boxes, and remote and network terminals. Wireline network assets do not include personal or real property not directly used to provide wireline telecommunication or broadband services, such as a corporate office building and the furniture and equipment used in an office building.

.02 Wire center . “Wire center” means the wireline network assets located in the geographic area served by a central office (but not including the central office building or central office equipment).

.03 Central office buildings . “Central office buildings” means central office buildings (including their structural components) that house network equipment necessary to provide voice or data services (including video).

.04 Central office equipment . “Central office equipment” means all switching, transmission, and support equipment at a central office building. Central office equipment includes central processors, switching modules, line cards, input/output controllers, optical line terminal equipment, routers, multiplexers, repeaters, amplifiers, digital cross-connect systems, channel banks, modulators, regenerators, signal converters, batteries, generators, HVAC’s required to keep equipment in a central office building at efficient operating levels, and frames that house the equipment where cross connections are