47 CFR 32.2124
§ 32.2124 General purpose computers.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 32.2124, § 32.2124 General purpose computers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235273
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Full text
(a) This account shall include the original cost of computers and peripheral devices which are designed to perform general administrative information processing activities.
(b) Administrative information processing includes but is not limited to activities such as the preparation of financial, statistical, or other business analytical reports; preparation of payroll, customer bills, and cash management reports, and other records and reports not specifically designed for testing, diagnosis, maintenance or control of the telecommunications network facilities.
(c) [Reserved]
(d) This account does not include the cost of computers and their associated peripheral devices associated with switching, network signaling, network operations, or other specific telecommunications plant. Such computers and peripherals shall be classified to the appropriate switching, network signaling, network expense, or other plant account.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.