---
kind: "section"
citation: "47 C.F.R. § 32.2110"
title: "47"
number: "32.2110"
heading: "Land and support assets."
url: "https://uscodex.org/cfr/47/32.2110"
---

# §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.


## Notes

### Amendments

[82 FR 20841, May 4, 2017]

### Authority

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

### Source

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

### Amendments

[82 FR 20841, May 4, 2017]