47 CFR 32.2110 - Land and support assets.

Regulations last checked for updates: Feb 12, 2026

Title 47 - Telecommunication last revised: Feb 10, 2026

View all text of Subpart C [§ 32.101 - § 32.4550]

§ 32.2110 - Land and support assets.

This account shall be used by companies to record the original cost of land and support assets of the type and character detailed in Accounts 2111 through 2124.

[82 FR 20841, May 4, 2017]

authority: 47 U.S.C. 219,220,unless

source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

cite as: 47 CFR 32.2110