A 23-inch rack is used for housing computer, audio, telephone and other equipment though is less common than the 19-inch rack. A computer is a Machine that manipulates data according to a list of instructions. Basic principle A traditional landline telephone system also known as "plain old telephone service" (POTS, commonly handles both signaling and audio information The size notes the width of the faceplate for the installed equipment. The rack unit is a measure of vertical spacing and is common to both the 19 and 23 inch racks. A rack unit or U (less commonly RU) is a unit of measure used to describe the Height of equipment intended for mounting in a 19-inch rack