§  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 §  36.172(a)(2),
   shall be excluded from part 36 jurisdictional separations.

   (c) The amounts contained in category (1) Class B RTB stock of
   §  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]

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Material and Supplies and Cash Working Capital

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