[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: 47CFR32.2112] [Page 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. 32.2112 Motor vehicles. This account shall include the original cost of motor vehicles of the type which are designed and routinely licensed to operate on public streets and highways.