{"data":{"id":"us/47-cfr-36.172","jurisdiction":"us","citation":"47 CFR 36.172","heading":"Other noncurrent assets—Account 1410.","body":"(a) The amounts carried in this account shall be separated into subsidiary record categories:\n(1) Class B RTB Stock and\n(2) All other.\n(b) The amounts contained in category (2) all other of § 36.172(a)(2), shall be excluded from part 36 jurisdictional separations.\n(c) The amounts contained in category (1) Class B RTB stock of § 36.172(a)(1), shall be allocated based on the relative separations of Account 2001, Telephone 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":"b5b8a90708db4218811cd71fbc9c23f5c8546376640b0f75da83bca73df598e2","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.171","next":"us/47-cfr-36.181"},"notice":"GroundRules: Original legal text. Not legal advice."}