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 Accounts32.211047 C.F.R. § 32.2110Land and support assets.Last amended: 2018Year: 2026Length: 34 wordsOfficial source Cite as 47 C.F.R. § 32.2110 (2026)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]Previous47 C.F.R. § 32.2007Next47 C.F.R. § 32.2111