20:10:28:68Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402.

The amount carried in rural telephone bank stock, investment in nonaffiliated companies, account 1402, is separated into subsidiary record categories as follows: (1) Class B rural telephone bank stock; and (2) All other. The amounts contained in subdivision (1), class B rural telephone bank stock, are allocated based on the relative separations of account 2001, telecommunications plant in service. The amounts contained in subdivision (2), all other, are excluded from these separations procedures.

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