{"data":{"id":"us/47-cfr-32.2110","jurisdiction":"us","citation":"47 CFR 32.2110","heading":"Land and support assets.","body":"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.","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":"175fe1771176c2e0bba2ebbe4e952827013d58678f5f637da5191ce3aecb61bf","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2007","next":"us/47-cfr-32.2111"},"notice":"GroundRules: Original legal text. Not legal advice."}