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47 CFR 32.2123

§ 32.2123 Office equipment.

United States · 47 CFR — Telecommunication · Status: effective

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47 CFR 32.2123, § 32.2123 Office equipment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235272
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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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.