{"data":{"id":"us/47-cfr-36.171","jurisdiction":"us","citation":"47 CFR 36.171","heading":"Property held for future telecommunications use—Account 2002; Telecommunications plant under construction—Account 2003; and Telecommunications plant adjustment—Account 2005.","body":"The amounts carried in Accounts 2002, 2003, and 2005 are apportioned among the operations on the basis of the apportionment of Account 2001, Telecommunications Plant in Service.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1","Subpart B—Telecommunications Property"],"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":"d7c1dd99ab53b6d2a4265a65745b040abc6e6c5c6ce63c961252043bff11f348","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.162","next":"us/47-cfr-36.172"},"notice":"GroundRules: Original legal text. Not legal advice."}