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  <FDSYS>
    <CFRTITLE>47</CFRTITLE>
    <CFRTITLETEXT>Telecommunication</CFRTITLETEXT>
    <VOL>2</VOL>
    <DATE>2009-10-01</DATE>
    <ORIGINALDATE>2009-10-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>Authority.</TITLE>
    <GRANULENUM>32.3</GRANULENUM>
    <HEADING>Section 32.3</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 A" SEQ="0">Preface</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 32.3</SECTNO>
    <SUBJECT>Authority.</SUBJECT>
    <P>This Uniform System of Accounts has been prepared under the following authority: Section 4 of the Communications Act of 1934, as amended, 47 U.S.C. section 154 (1984); sections 219, 220 of the Communications Act of 1934, as amended, 47 U.S.C. sections 219, 220, (1984).</P>
  </SECTION>
</CFRGRANULE>
