47 CFR § 32.2110 - Land and support assets.

---
identifier: "/us/cfr/t47/s32.2110"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.2110 - Land and support assets."
title_number: 47
title_name: "Telecommunication"
section_number: "32.2110"
section_name: "Land and support assets."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---


# 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.

[82 FR 20841, May 4, 2017]