47 CFR § 32.1406
Nonregulated investments
February 16, 2021
This account shall include the carrier's investment in nonregulated activities accounted for in a separate set of books as provided in §32.23(b).
[52 FR 6561, Mar. 4, 1987; 52 FR 39535, Oct. 22, 1987, as amended as 67 FR 5682, Feb. 6, 2002]