{"data":{"id":"us/47-cfr-32.2006","jurisdiction":"us","citation":"47 CFR 32.2006","heading":"Nonoperating plant.","body":"(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.)\n(b) Subsidiary records shall be maintained to show the character of the amounts carried in this account.","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":"449f19325765bfc57fe84387fc8536795fcbc00968b9411f247e8861307e28e4","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2005","next":"us/47-cfr-32.2007"},"notice":"GroundRules: Original legal text. Not legal advice."}