47 C.F.R. § 32.2006 Nonoperating plant.
Title 47 - Telecommunication
(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.) (b) Subsidiary records shall be maintained to show the character of the amounts carried in this account.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.2006 Nonoperating plant.