1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 36
  5. subpart B
  6. subjgrp 99
  7. § 36.172

View all text of Subjgrp 99 [§ 36.172 - § 36.172]

§ 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]

AUTHORITY: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

SOURCE: 52 FR 17229, May 6, 1987, unless otherwise noted.

CITE AS: 47 CFR 36.172