47 CFR 36.172

§ 36.172 Other noncurrent assets—Account 1410.

United States · 47 CFR — Telecommunication · Status: effective

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Citation: 47 CFR 36.172, § 36.172 Other noncurrent assets—Account 1410, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235448
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Full text

(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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.