Goto Section: 32.2114 | 32.2122 | Table of Contents

FCC 32.2121
Revised as of October 1, 2005
Goto Year:2004 | 2006
Sec.  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 title.

   (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: 2004 | 2006
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