47 CFR § 32.2230 - Central office—transmission.

---
identifier: "/us/cfr/t47/s32.2230"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.2230 - Central office—transmission."
title_number: 47
title_name: "Telecommunication"
section_number: "32.2230"
section_name: "Central office—transmission."
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"
---


# 32.2230 Central office—transmission.

This account shall be used by companies to record the original cost of radio systems and circuit equipment of the type and character detailed in Accounts 2231 and 2232.

[82 FR 20841, May 4, 2017]