{"data":{"id":"us/47-cfr-32.6341","jurisdiction":"us","citation":"47 CFR 32.6341","heading":"Large private branch exchange expense.","body":"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.","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":"d5efc09dafcc365e9bb0743228f90f8076d9734faef3e8d920fafae440528be8","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6311","next":"us/47-cfr-32.6351"},"notice":"GroundRules: Original legal text. Not legal advice."}