{"data":{"id":"us/47-cfr-32.102","jurisdiction":"us","citation":"47 CFR 32.102","heading":"Nonregulated investments.","body":"Nonregulated investments shall include the investment in nonregulated activities that are conducted through the same legal entity as the telephone company operations, but do not involve the joint or common use of assets or resources in the provision of both regulated and nonregulated products and services. See §§ 32.14 and 32.23.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"ee60767b7b9313e0e66426e0c5717f4e55ac53ae30d0bfd957f83fbc75859772","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.101","next":"us/47-cfr-32.103"},"notice":"GroundRules: Original legal text. Not legal advice."}