[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: 47CFR32.2210]

[Page 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. 32.2210  Central office--switching.

    This account shall be used by Class B companies to record the 
original cost of switching assets of the type and character required of 
Class A companies in Accounts 2211 through 2212.

[67 FR 5686, Feb. 6, 2002]