{"data":{"id":"us/47-cfr-32.2001","jurisdiction":"us","citation":"47 CFR 32.2001","heading":"Telecommunications plant in service.","body":"This account shall include the original cost of the investment included in Accounts 2110 through 2690.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"74b0f2c8f2c54d937a3d93f299aa2d9de49a62e7ab2fb29c07e46a4b2c6d6fe2","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2000","next":"us/47-cfr-32.2002"},"notice":"GroundRules: Original legal text. Not legal advice."}