47 CFR §65.800
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The rate base shall consist of the interstate portion of the accounts listed in § 65.820 that has been invested in plant used and useful in the efficient provision of interstate telecommunications services regulated by this Commission, minus any deducted items computed in accordance with § 65.830.