---
kind: "section"
citation: "47 C.F.R. § 32.2006"
title: "47"
number: "32.2006"
heading: "Nonoperating plant."
url: "https://uscodex.org/cfr/47/32.2006"
---

# §32.2006. Nonoperating plant.

- (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.)
- (b) Subsidiary records shall be maintained to show the character of the amounts carried in this account.

## Notes

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.