47 C.F.R. § 32.4530 Treasury stock.
Title 47 - Telecommunication
This account shall include the cost of the company's own capital stock which has been issued and subsequently reacquired but not retired or resold.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.4530 Treasury stock.