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CFR > Title 47 - Telecommunication > CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION > SUBCHAPTER B—COMMON CARRIER SERVICES (Parts 20–69) > PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES > SUBPART C—Instructions for Balance Sheet Accounts (§32.101 to §32.4550) > 32.2113—Aircraft.
32.2113—Aircraft.
This account shall include the original cost of aircraft and any associated equipment and furnishings installed as an integral part of the aircraft.