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Title 47: Telecommunication
CHAPTER I: FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
SUBCHAPTER B: COMMON CARRIER SERVICES
PART 32: UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C: Instructions for Balance Sheet Accounts
32.2210 - Central office?switching.
This account shall be used by Class B companies to record the original cost of switching assets of the type and character required of Class A companies in Accounts 2211 through 2212.
[67 FR 5686, Feb. 6, 2002]
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