---
kind: "section"
citation: "47 C.F.R. § 32.2210"
title: "47"
number: "32.2210"
heading: "Central office—switching."
url: "https://uscodex.org/cfr/47/32.2210"
---

# §32.2210. Central office—switching.


This account shall be used by companies to record the original cost of switching assets of the type and character detailed in Accounts 2211 through 2212.


## 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]