[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.2122]

[Page 419]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of Contents
 
           Subpart C--Instructions for Balance Sheet Accounts
 
Sec. 32.2122  Furniture.

    This account shall include the original cost of furniture in 
offices, storerooms, shops, and all other quarters. This account shall 
also include the cost of objects which possess aesthetic value, are of 
original or limited edition, and do not have a determinable useful life. 
The cost of any furniture attached to and constituting a part of a 
building shall be charged to account 2121, Buildings.