{"data":{"id":"us/47-cfr-32.1406","jurisdiction":"us","citation":"47 CFR 32.1406","heading":"Nonregulated investments.","body":"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).","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":"2f26ced41fc137bb594c8253fbf68856eb45ed806cd8c1386ecfa27d4b1cc37a","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.1350","next":"us/47-cfr-32.1410"},"notice":"GroundRules: Original legal text. Not legal advice."}