SECTION 4. DEFINITIONS

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

.01 Wireless network assets . “Wireless network assets” means all personal and real property used by a wireless telecommunications carrier to provide wireless telecommunication or broadband services by mobile phone. Wireless network assets include a mobile telephone switching office (MTSO) and property located at cell sites. Wireless network assets do not include personal or real property not directly used to provide wireless telecommunication or broadband services by mobile phone, such as a corporate office building and the furniture and equipment used in an office building.

.02 Mobile telephone switching of- fice . “Mobile telephone switching office” (MTSO) means a central switching facility that transmits wireless voice and data (including video) communications to and from cell sites and other equipment that comprise the wireless network, and also connects the wireless network to the wireline network (public switched telephone network). The MTSO and its equipment are powered by conventional electrical service with back-up support from electric generators or battery systems.

.03 MTSO equipment . “MTSO equipment” means the equipment located at a MTSO and typically includes computer-based switching equipment and related equipment at the MTSO (including

number for a change to the method of accounting provided in Rev. Proc. 2011–27 is “158.”

(6) Contact information . For further information regarding a change under this section, contact Alan S. Williams at (202) 622–4950 (not a toll-free call).