47 C.F.R. § 32.6311 Station apparatus expense.
Title 47 - Telecommunication
This account shall include expenses associated with station apparatus. Expenses associated with company internal use communication equipment shall be recorded in Account 6123, Office Equipment Expense.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart E—Instructions for Expense Accounts
§ 32.6311 Station apparatus expense.