1. LawStack
  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. Part 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
  6. Subpart E - Instructions for Expense Accounts
  7. 47 CFR § 32.6311
47 CFR § 32.6311
Station apparatus expense
February 16, 2021
CFR

This account shall include expenses associated with station apparatus. Expenses associated with company internal use communication equipment shall be recorded in Account 6123, Office Equipment Expense.

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§ 32.6310 Information origination/termination expenses
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§ 32.6341 Large private branch exchange expense

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