Code of Federal Regulations (Last Updated: July 5, 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 |
§ 32.2210 - Central office - switching.
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§ 32.2210 Central office - switching.
This account shall be used by Class B companies to record the original cost of switching assets of the type and character required of Class A companies detailed in Accounts 2211 through 2212.