47 CFR 32.2006
§ 32.2006 Nonoperating plant.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 32.2006, § 32.2006 Nonoperating plant, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235263
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Full text
(a) This account shall include the company's investment in regulated property which is not includable in the plant accounts as operating telecommunications plant. It shall include the company's investment in telecommunications property held for sale. (Note also Account 1406, Nonregulated Investments.)
(b) Subsidiary records shall be maintained to show the character of the amounts carried in this account.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.