Sec. 32.7350  Gains or losses from the disposition of certain property.

    This account shall include gains or losses resulting from the 
disposition of the following:
    (a) Gains or losses from the disposition of land or artworks;
    (b) Gains or losses from the disposition of plant with traffic; and
    (c) Gains or losses from the disposition of nonoperating 
telecommunications plant not previously used in the provision of 
telecommunications services.