[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: 47CFR36.172]

[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. 36.172  Investment in nonaffiliated companies--Account 1402.

    (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 
Sec. 36.172(a)(2), shall be excluded from part 36 jurisdictional 
separations.
    (c) The amounts contained in category (1) Class B RTB stock of 
Sec. 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]

             Material and Supplies and Cash Working Capital