1. LawStack
  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. Part 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
  6. Subpart C - Instructions for Balance Sheet Accounts
  7. 47 CFR § 32.2001
47 CFR § 32.2001
Telecommunications plant in service
February 16, 2021
CFR

This account shall include the original cost of the investment included in Accounts 2110 through 2690.

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§ 32.2000 Instructions for telecommunications plant accounts
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§ 32.2002 Property held for future telecommunications use

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