47 C.F.R. § 32.1406 Nonregulated investments.
Title 47 - Telecommunication
This account shall include the carrier's investment in nonregulated activities accounted for in a separate set of books as provided in §32.23(b). [52 FR 6561, Mar. 4, 1987; 52 FR 39535, Oct. 22, 1987, as amended as 67 FR 5682, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.1406 Nonregulated investments.