Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 32 - Uniform System of Accounts for Telecommunications Companies |
Subpart C - Instructions for Balance Sheet Accounts |
§ 32.2110 - Land and support assets.
Latest version.
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§ 32.2110 Land and support assets.
This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies detailed in Accounts 2111 through 2124.
[82 FR 20841, May 4, 2017]