47 C.F.R. § 32.2113 Aircraft.
Title 47 - Telecommunication
This account shall include the original cost of aircraft and any associated equipment and furnishings installed as an integral part of the aircraft.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.2113 Aircraft.