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 |
Rural Telephone Bank Stock |
§ 36.172 - Other noncurrent assets - Account 1410.
Latest version.
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§ 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.
[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]