Regulations last checked for updates: Oct 16, 2024

Title 47 - Telecommunication last revised: Oct 11, 2024
§ 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]
authority: 47 U.S.C. 219,220,unless
source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.
cite as: 47 CFR 32.2123