What is the definition of "point-of-sale" transactions for the 90 day investigation period for Reg. E?

"Commentary 11(c)(3) 1. POS debit card transactions. The extended deadlines for investigating errors resulting from POS debit card transactions apply to all debit card transactions, including those for cash only, at merchants' POS terminals, and also including mail and telephone orders. The deadlines do not apply to transactions at an ATM, however, even though the ATM may be in a merchant location."