47 C.F.R. § 32.2001 Telecommunications plant in service.
Title 47 - Telecommunication
This account shall include the original cost of the investment included in Accounts 2110 through 2690.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.2001 Telecommunications plant in service.