CFR / 
Title 47
 / Part 36
 / 
Sec. 36.171 Property held for future telecommunications use--Account
Telecommunications plant adjustment--Account 2005.
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.
[60 FR 12138, Mar. 6, 1995]