[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.2110]

[Page 417-418]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of Contents
 
           Subpart C--Instructions for Balance Sheet Accounts
 
Sec. 32.2110  Land and support assets.

    This account shall be used by Class B companies to record the 
original cost of land and support assets of the type

[[Page 418]]

and character required of Class A companies in Accounts 2111 through 
2124.