Statutes, codes, and regulations
Code of Federal Regulations
Title 47 - TELECOMMUNICATIONChapter I - FEDERAL COMMUNICATIONS COMMISSIONSubchapter B - COMMON CARRIER SERVICESPart 36 - JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIESSubpart B - TELECOMMUNICATIONS PROPERTY
TELECOMMUNICATIONS PLANT-OTHER
Section 36.171 - Property held for future telecommunications use-Account 2002; Telecommunications plant under construction-Account 2003; and Telecommunications plant adjustment-Account 2005

47 C.F.R. § 36.171

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Section 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.

47 C.F.R. §36.171

60 FR 12138, Mar. 6, 1995