Code of Federal Regulations · Section
§ 32.6311 — Station Apparatus Expense
47 C.F.R. § 32.6311
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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.
Authorizing Statute
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Reports by carriers; contents and requirements generally47 U.S.C. § 219