47 CFR § 32.6341 - Large private branch exchange expense.

---
identifier: "/us/cfr/t47/s32.6341"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6341 - Large private branch exchange expense."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6341"
section_name: "Large private branch exchange 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"
---


# 32.6341 Large private branch exchange expense.

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.