CFR › Title 47 › Part 69 › §69.30447 CFR §69.304Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)Investment in local exchange subscriber lines shall be assigned to the Common Line element.(b)Investment in interstate and foreign private lines and interstate WATS access lines shall be assigned to the Special access element.