[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.2114]

[Page 413-414]
 
                       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-

[[Page 414]]

operated equipment, general purpose tools, and other items of work 
equipment.

[64 FR 50007, Sept. 15, 1999]