Section 32.6232 - Circuit equipment expense(a) This account shall include expenses associated with circuit equipment. Circuit equipment expenses shall be maintained in the following subaccounts: 6232.1 Electronic, 6232.2 Optical.(b) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment.(c) This subaccount 6232.2 Optical shall include expenses associated with optical circuit equipment. 67 FR 5695 , Feb. 6, 2002