Code of Federal Regulations · Section
§ 32.2123 — Office Equipment
47 C.F.R. § 32.2123
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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.
Authorizing Statute
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Reports by carriers; contents and requirements generally47 U.S.C. § 219