47 CFR § 32.2123
Office equipment
February 16, 2021
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]