[Code of Federal Regulations] [Title 47, Volume 3] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 47CFR65.800] [Page 362] TITLE 47--TELECOMMUNICATION CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) PART 65_INTERSTATE RATE OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES --Table of Contents Subpart G_Rate Base Sec. 65.800 Rate base. Source: 53 FR 1029, Jan. 15, 1988, unless otherwise noted. The rate base shall consist of the interstate portion of the accounts listed in Sec. 65.820 that has been invested in plant used and useful in the efficient provision of interstate telecommunications services regulated by this Commission, minus any deducted items computed in accordance with Sec. 65.830.