---
kind: "section"
citation: "47 C.F.R. § 32.6341"
title: "47"
number: "32.6341"
heading: "Large private branch exchange expense."
url: "https://uscodex.org/cfr/47/32.6341"
---

# §32.6341. Large private branch exchange expense.


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.


## Notes

### Authority

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

### Source

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