U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 47Chapter IPart 32Subpart C - Subpart C—Instructions for Balance Sheet Accounts
View all text of Subpart C [§ 32.101 - § 32.4550]
§ 32.2001 - Telecommunications plant in service.

This account shall include the original cost of the investment included in Accounts 2110 through 2690.

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