47 CFR § 32.6123 - Office equipment expense.

---
identifier: "/us/cfr/t47/s32.6123"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6123 - Office equipment expense."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6123"
section_name: "Office equipment expense."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---


# 32.6123 Office equipment expense.

This account shall be charged only with costs incurred in connection with the office equipment itself. The costs of operators of this equipment shall be charged to accounts appropriate for the activities performed.