[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: 47CFR36.171]

[Page 477]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR 
SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES 
AND RESERVES FOR TELECOMMUNICATIONS COMPANIES \1\--Table of Contents
 
                 Subpart B--Telecommunications Property
 
Sec. 36.171  Property held for future telecommunications use--Account 2002; Telecommunications plant under construction--Account 2003; and Telecommunications 
          plant adjustment--Account 2005.

    The amounts carried in Accounts 2002, 2003, and 2005 are apportioned 
among the operations on the basis of the apportionment of Account 2001, 
Telecommunications Plant in Service.

[60 FR 12138, Mar. 6, 1995]

                       Rural Telephone Bank Stock