(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 Sec. 36.172(a)(2), shall be excluded from part 36 jurisdictional separations.
(c) The amounts contained in category (1) Class B RTB stock of Sec. 36.172(a)(1), shall be allocated based on the relative separations of Account 2001, Telephone Plant in Service. [52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]
Material and Supplies and Cash Working Capital