{"data":{"id":"us/47-cfr-32.2123","jurisdiction":"us","citation":"47 CFR 32.2123","heading":"Office equipment.","body":"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.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"73123a5db7cb2ca8e544b5b98d1475b489b3a1a9de78c5aba55a2ee72181f8ec","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2122","next":"us/47-cfr-32.2124"},"notice":"GroundRules: Original legal text. Not legal advice."}