47 C.F.R. § 32.2112 Motor vehicles.
Title 47 - Telecommunication
This account shall include the original cost of motor vehicles of the type which are designed and routinely licensed to operate on public streets and highways.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.2112 Motor vehicles.