47 CFR 32.6341
§ 32.6341 Large private branch exchange expense.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 32.6341, § 32.6341 Large private branch exchange expense, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235363
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.