20:10:28:08Classification of property rented to or from nonaffiliates.

Property rented to or from nonaffiliates is included as used property of the owning company with the associated revenues and expenses treated consistently. However, if the amount is material, the property involved and the associated revenues and expenses may be excluded from or included in the telecommunications operations of the company consistent with the public interest.

Source: 19 SDR 111, effective January 31, 1993.