{"data":{"id":"us/47-cfr-32.6311","jurisdiction":"us","citation":"47 CFR 32.6311","heading":"Station apparatus expense.","body":"This account shall include expenses associated with station apparatus. Expenses associated with company internal use communication equipment shall be recorded in Account 6123, Office Equipment Expense.","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":"800d0120c3e2cdc3fdfd5f166e6f504a382de4c4e413b480db0189fc04e07d15","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6310","next":"us/47-cfr-32.6341"},"notice":"GroundRules: Original legal text. Not legal advice."}