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 § 32.6341
47 CFR § 32.6341
Large private branch exchange expense
February 16, 2021
CFR

This account shall include expenses associated with large private branch exchanges. Expenses associated with company internal use communication equipment shall be recorded in Account 6123, Office Equipment Expense.

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§ 32.6311 Station apparatus expense
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§ 32.6351 Public telephone terminal equipment expense

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