[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: 47CFR32.2006]

[Page 412-413]
 
                       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.)

[[Page 413]]

    (b) Subsidiary records shall be maintained to show the character of 
the amounts carried in this account.