47 C.F.R. § 32.2123 Office equipment.
Title 47 - Telecommunication
This account shall include the original cost of office equipment in offices, shops and all other quarters. The cost of any equipment attached to and constituting a part of a building shall be charged to Account 2121, Buildings. [51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5686, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.2123 Office equipment.
