C.F.R. » Title 47 » 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

47 C.F.R. § 32.2110

Land and support assets

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This account shall be used by companies to record the original cost of land and support assets of the type and character detailed in Accounts 2111 through 2124.

[82 FR 20841, May 4, 2017]