[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.2006]

[Page 417]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of Contents
 
           Subpart C--Instructions for Balance Sheet Accounts
 
Sec. 32.2006  Nonoperating plant.

    (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.