Goto Section: 32.2114 | 32.2122 | Table of Contents
FCC 32.2121
Revised as of October 1, 2006
Goto Year:2005 |
2007
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: 2005 |
2007
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