§ 32.2006   Nonoperating plant.

   (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.

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