{"data":{"id":"us/47-cfr-32.2230","jurisdiction":"us","citation":"47 CFR 32.2230","heading":"Central office—transmission.","body":"This account shall be used by companies to record the original cost of radio systems and circuit equipment of the type and character detailed in Accounts 2231 and 2232.","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":"655d9727d5ca476f05126523151be3ce1e8c88e14cbf808a8e9e86b78d1830f6","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2220","next":"us/47-cfr-32.2231"},"notice":"GroundRules: Original legal text. Not legal advice."}