20:10:28:67Other telecommunications plant -- Apportionment of cost.

The amounts carried in property held for future telecommunications use, account 2002, telecommunications plant under construction, short-term, account 2003, telecommunications plant under construction, long-term, account 2004, and telecommunications plant adjustment, account 2005, are apportioned among the operations based on the apportionment of account 2001, telecommunications plant in service.

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