[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.102]

[Page 397]
 
                       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. 32.102  Nonregulated investments.

    Nonregulated investments shall include the investment in 
nonregulated activities that are conducted through the same legal entity 
as the telephone company operations, but do not involve the joint or 
common use of assets or resources in the provision of both regulated and 
nonregulated products and services. See Sec. Sec. 32.14 and 32.23.

[52 FR 6561, Mar. 4, 1987]