47 C.F.R. § 32.6341 Large private branch exchange expense.
Title 47 - Telecommunication
This account shall include expenses associated with large private branch exchanges. 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
§ 32.6341 Large private branch exchange expense.
