---
kind: "section"
citation: "47 C.F.R. § 32.2001"
title: "47"
number: "32.2001"
heading: "Telecommunications plant in service."
url: "https://uscodex.org/cfr/47/32.2001"
---

# §32.2001. Telecommunications plant in service.


This account shall include the original cost of the investment included in Accounts 2110 through 2690.


## Notes

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

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