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e-CFR Data is current as of January 13, 2009
TITLE 7--Agriculture
Subtitle B--REGULATIONS OF THE DEPARTMENT OF AGRICULTURE
CHAPTER XVII--RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE
PART 1767--ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS
Subpart A--GENERAL--[RESERVED]
Subpart B--UNIFORM SYSTEM OF ACCOUNTS
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Accounting system requirements. |
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Departures from the prescribed RUS Uniform System of Accounts. |
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Interpretations of the Rural Development uniform system of accounts. |
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Electric plant instructions. |
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Operating expense instructions. |
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Liabilities and other credits. |
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Other income and deductions. |
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Operation and maintenance expenses. |
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Customer accounts expenses. |
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Customer service and informational expenses. |
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Administrative and general expenses. |
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Accounting methods and procedures required of all RUS borrowers. |
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Subpart C--DEPRECIATION RATES AND PROCEDURES--[RESERVED]
Subpart D--PRESERVATION OF RECORDS
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Designation of a supervisory official. |
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February 27, 2007< !-- #EndDate -- >-->
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