---
kind: "section"
citation: "47 C.F.R. § 32.2123"
title: "47"
number: "32.2123"
heading: "Office equipment."
url: "https://uscodex.org/cfr/47/32.2123"
---

# §32.2123. Office equipment.


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.


## Notes

### Amendments

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5686, Feb. 6, 2002]

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

### Amendments

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5686, Feb. 6, 2002]