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. § 32.2113

Aircraft

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This account shall include the original cost of aircraft and any associated equipment and furnishings installed as an integral part of the aircraft.