Other noncurrent assets—Account 1410.

(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 § 36.172(a)(2), shall be excluded from part 36 jurisdictional separations. (c) The amounts contained in category (1) Class B RTB stock of § 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]