Sec. 36.172  Investment in nonaffiliated companies--Account 1402.

    (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 
Sec. 36.172(a)(2), shall be excluded from part 36 jurisdictional 
separations.
    (c) The amounts contained in category (1) Class B RTB stock of 
Sec. 36.172(a)(1), shall be allocated based on the relative separations 
of Account 2001, Telephone Plant in Service.
[ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]

             Material and Supplies and Cash Working Capital