Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 32 - Uniform System of Accounts for Telecommunications Companies |
Subpart C - Instructions for Balance Sheet Accounts |
§ 32.2123 - Office equipment.
Latest version.
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§ 32.2123 Office equipment.
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]