---
kind: "section"
citation: "47 C.F.R. § 36.172"
title: "47"
number: "36.172"
heading: "Other noncurrent assets—Account 1410."
url: "https://uscodex.org/cfr/47/36.172"
---

# §36.172. Other noncurrent assets—Account 1410.

- (a) The amounts carried in this account shall be separated into subsidiary record categories:
  - (1) Class B RTB Stock and
  - (2) **All other.**
- (b) The amounts contained in category (2) all other of [§ 36.172(a)(2)](#a-2), shall be excluded from [part 36](/cfr/47/part36.md) jurisdictional separations.
- (c) The amounts contained in category (1) Class B RTB stock of [§ 36.172(a)(1)](#a-1), shall be allocated based on the relative separations of Account 2001, Telephone Plant in Service.

## Notes

### Amendments

[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]

### Authority

Authority: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

### Source

Source: 52 FR 17229, May 6, 1987, unless otherwise noted.

### Amendments

[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]