[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: 47CFR32.2114]

[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. 32.2114  Tools and other work equipment.

    This account shall include the original cost of special purpose 
vehicles and the original cost of tools and equipment used to maintain 
special purpose vehicles and items included in Accounts 2112 and 2113. 
This account shall also include the original cost of power-operated 
equipment, general purpose tools, and other items of work equipment.

[64 FR 50007, Sept. 15, 1999]