47 C.F.R. § 36.172

Current through November 30, 2024
Section 36.172 - Other noncurrent assets-Account 1410
(a) The amounts carried in this account shall be separated into subsidiary record categories:
(1) Class B RTB Stock and
(2) All other.
(b) The amounts contained in category (2) all other of § 36.172(a)(2) , shall be excluded from part 36 jurisdictional separations.
(c) The amounts contained in category (1) Class B RTB stock of § 36.172(a)(1) , shall be allocated based on the relative separations of Account 2001, Telephone Plant in Service.

47 C.F.R. §36.172

52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988