Goto Section: 32.2123 | 32.2210 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2124 General purpose computers.
(a) This account shall include the original cost of computers and
peripheral devices which are designed to perform general administrative
information processing activities.
(b) Administrative information processing includes but is not limited
to activities such as the preparation of financial, statistical, or
other business analytical reports; preparation of payroll, customer
bills, and cash management reports, and other records and reports not
specifically designed for testing, diagnosis, maintenance or control of
the telecommunications network facilities.
(d) This account does not include the cost of computers and their
associated peripheral devices associated with switching, network
signaling, network operations, or other specific telecommunications
plant. Such computers and peripherals shall be classified to the
appropriate switching, network signaling, network expense, or other
[ 51 FR 43499 , Dec. 2, 1986, as amended at 64 FR 50007 , Sept. 15, 1999]
Goto Section: 32.2123 | 32.2210
Goto Year: 2020 |
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