StacksVerified U.S. regulatory reference

47 CFR §32.2123

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.