47 CFR 32.2110: Land and support assets.
Where this section sits in the code
- 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
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.
Collected 2026-08-27T02:26:28Z. Source file · JSON