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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 32 - Uniform System of Accounts for Telecommunications Companies |
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Subpart C - Instructions for Balance Sheet Accounts |
§ 32.2001 - Telecommunications plant in service.
Latest version.
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§ 32.2001 Telecommunications plant in service.
This account shall include the original cost of the investment included in Accounts 2110 through 2690.