47 CFR § 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), shall be excluded from part 36 jurisdictional separations.
(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.