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<CFRGRANULE xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="CFRMergedXML.xsd">
  <FDSYS>
    <CFRTITLE>47</CFRTITLE>
    <CFRTITLETEXT>Telecommunication</CFRTITLETEXT>
    <VOL>2</VOL>
    <DATE>2009-10-01</DATE>
    <ORIGINALDATE>2009-10-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>Aircraft.</TITLE>
    <GRANULENUM>32.2113</GRANULENUM>
    <HEADING>Section 32.2113</HEADING>
    <ANCESTORS>
      <PARENT HEADING="Title 47" SEQ="4">Telecommunication</PARENT>
      <PARENT HEADING="CHAPTER I" SEQ="3">FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)</PARENT>
      <PARENT HEADING="SUBCHAPTER B" SEQ="2">COMMON CARRIER SERVICES</PARENT>
      <PARENT HEADING="PART 32" SEQ="1">UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES</PARENT>
      <PARENT HEADING="Subpart C" SEQ="0">Instructions for Balance Sheet Accounts</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 32.2113</SECTNO>
    <SUBJECT>Aircraft.</SUBJECT>
    <P>This account shall include the original cost of aircraft and any associated equipment and furnishings installed as an integral part of the aircraft.</P>
  </SECTION>
</CFRGRANULE>
