US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart C — Instructions for Balance Sheet Accounts32.200147 C.F.R. § 32.2001Telecommunications plant in service.Last amended: 2016Year: 2026Length: 16 wordsOfficial source Cite as 47 C.F.R. § 32.2001 (2026)This account shall include the original cost of the investment included in Accounts 2110 through 2690.Previous47 C.F.R. § 32.2000Next47 C.F.R. § 32.2002