[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: 47CFR32.2124]

[Page 418-419]
 
                       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. 32.2124  General purpose computers.

    (a) This account shall include the original cost of computers and 
peripheral devices which are designed to perform general administrative 
information processing activities.
    (b) Administrative information processing includes but is not 
limited to activities such as the preparation of financial, statistical, 
or other business analytical reports; preparation of payroll, customer 
bills, and cash management reports, and other records and reports not 
specifically designed for testing, diagnosis, maintenance or control of 
the telecommunications network facilities.
    (c) [Reserved]
    (d) This account does not include the cost of computers and their 
associated peripheral devices associated with

[[Page 419]]

switching, network signaling, network operations, or other specific 
telecommunications plant. Such computers and peripherals shall be 
classified to the appropriate switching, network signaling, network 
expense, or other plant account.

[51 FR 43499, Dec. 2, 1986, as amended at 64 FR 50007, Sept. 15, 1999]