[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.2110]

[Page 417]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 32_UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of 
 
            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 and character 
required of Class A companies in Accounts 2111 through 2124.