[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.2123]

[Page 418]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 32_UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of 
 
            Subpart C_Instructions for Balance Sheet Accounts
 
Sec. 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]