Code of Federal Regulations · Section
§ 32.2210 — Central Office—Switching
47 C.F.R. § 32.2210
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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.
Authorizing Statute
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Reports by carriers; contents and requirements generally47 U.S.C. § 219