47 CFR § 32.2210 - Central office—switching.

---
identifier: "/us/cfr/t47/s32.2210"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.2210 - Central office—switching."
title_number: 47
title_name: "Telecommunication"
section_number: "32.2210"
section_name: "Central office—switching."
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 32.2210 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.

[82 FR 20841, May 4, 2017]