Goto Section: 32.2114 | 32.2122 | Table of Contents

FCC 32.2121
Revised as of October 1, 2020
Goto Year:2019 | 2021
  §  32.2121   Buildings.

   (a) This account shall include the original cost of buildings, and the
   cost of all permanent fixtures, machinery, appurtenances and appliances
   installed as a part thereof. It shall include costs incident to the
   construction or purchase of a building and to securing possession and

   (b) When land, together with the buildings thereon, is acquired, the
   original cost shall be fairly apportioned between the land and
   buildings, and the amount applicable to the buildings shall be included
   in this account. The amount applicable to the land shall be included in
   Account 2111, Land.

   (c) This account shall not include the cost of any telephone equipment
   or wiring apparatus for generating or controlling electricity for
   operating the telephone system.


Goto Section: 32.2114 | 32.2122

Goto Year: 2019 | 2021
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