47 CFR § 32.2410 - Cable and wire facilities.

---
identifier: "/us/cfr/t47/s32.2410"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.2410 - Cable and wire facilities."
title_number: 47
title_name: "Telecommunication"
section_number: "32.2410"
section_name: "Cable and wire facilities."
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"
---


# 32.2410 Cable and wire facilities.

This account shall be used by companies to record the original cost of cable and wire facilities of the type and character detailed in Accounts 2411 through 2441.

[82 FR 20841, May 4, 2017]