{"data":{"id":"us/47-cfr-32.6123","jurisdiction":"us","citation":"47 CFR 32.6123","heading":"Office equipment expense.","body":"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.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart E—Instructions for Expense 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":"d60447bac648c0b4d81f81080d2055ab167fb51e01a843e79bfb407bb430f63c","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6122","next":"us/47-cfr-32.6124"},"notice":"GroundRules: Original legal text. Not legal advice."}