{"data":{"id":"us/47-cfr-32.4530","jurisdiction":"us","citation":"47 CFR 32.4530","heading":"Treasury stock.","body":"This account shall include the cost of the company's own capital stock which has been issued and subsequently reacquired but not retired or resold.","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":"7ac70b0f3b3ead81c778ed29bff5e448304cbddb3fd73f759230a905103218c7","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.4520","next":"us/47-cfr-32.4540"},"notice":"GroundRules: Original legal text. Not legal advice."}