Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1 |
Subpart B - Telecommunications Property |
Telecommunications Plant - Other |
§ 36.171 - Property held for future telecommunications use - Account 2002; Telecommunications plant under construction - Account 2003; and Telecommunications plant adjustment - Account 2005.
Latest version.
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§ 36.171 Property held for future telecommunications use - Account 2002; Telecommunications plant under construction - Account 2003; and Telecommunications plant adjustment - Account 2005.
The amounts carried in Accounts 2002, 2003, and 2005 are apportioned among the operations on the basis of the apportionment of Account 2001, Telecommunications Plant in Service.
[60 FR 12138, Mar. 6, 1995]