[Code of Federal Regulations] [Title 47, Volume 2] [Revised as of October 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 47CFR36.171] [Page 476] TITLE 47--TELECOMMUNICATION CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \ 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