Regulations last checked for updates: Oct 16, 2024

Title 47 - Telecommunication last revised: Oct 11, 2024
All TitlesTitle 47Chapter IPart 32Subpart C - Subpart C—Instructions for Balance Sheet Accounts
View all text of Subpart C [§ 32.101 - § 32.4550]
§ 32.2001 - Telecommunications plant in service.

This account shall include the original cost of the investment included in Accounts 2110 through 2690.

authority: 47 U.S.C. 219,220,unless
source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.
cite as: 47 CFR 32.2001
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