StacksVerified U.S. regulatory reference

47 CFR §36.352

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account is used to record the expenses associated with (1) property held for future telecommunications use and (2) the provisioning of material and supplies.
  2. (b)The expenses in this account are apportioned among the operations based on the separation of Account 2001—Telecommunications Plant in Service.