[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: 47CFR36.172]

[Page 476]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
                  Subpart B_Telecommunications Property
 
Sec. 36.172  Other noncurrent assets--Account 1410.

    (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