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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 7 - Agriculture |
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Subtitle B - Regulations of the Department of Agriculture |
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Chapter XVII - Rural Utilities Service, Department of Agriculture |
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Part 1767 - Accounting Requirements for RUS Electric Borrowers |
| Subpart A - General |
| Subpart B - Uniform System of Accounts |
| § 1767.10 - Definitions. |
| § 1767.11 - Purpose. |
| § 1767.12 - Accounting system requirements. |
| § 1767.13 - Departures from the prescribed RUS Uniform System of Accounts. |
| § 1767.14 - Interpretations of the Rural Development uniform system of accounts. |
| § 1767.15 - General instructions. |
| § 1767.16 - Electric plant instructions. |
| § 1767.17 - Operating expense instructions. |
| § 1767.18 - Assets and other debits. |
| § 1767.19 - Liabilities and other credits. |
| § 1767.20 - Plant accounts. |
| § 1767.21 - Operating income. |
| § 1767.22 - Other income and deductions. |
| § 1767.23 - Interest charges. |
| § 1767.24 - Extraordinary items. |
| § 1767.25 - Retained earnings. |
| § 1767.26 - Operating revenue. |
| § 1767.27 - Operation and maintenance expenses. |
| § 1767.28 - Customer accounts expenses. |
| § 1767.29 - Customer service and informational expenses. |
| § 1767.30 - Sales expenses. |
| § 1767.31 - Administrative and general expenses. |
| § 1767.41 - Accounting methods and procedures required of all RUS borrowers. |
| §§ 1767.32--1767.40 - [Reserved] |
| §§ 1767.42--1767.45 - [Reserved] |
| Subpart C - Depreciation Rates and Procedures |
| Subpart D - Preservation of Records |
| § 1767.66 - Purpose. |
| § 1767.67 - General. |
| § 1767.68 - Designation of a supervisory official. |
| § 1767.69 - Index of records. |
| § 1767.70 - Record storage media. |
| § 1767.71 - Periods of retention. |
| §§ 1767.72--1767.85 - [Reserved] |
| §§ 1767.66--1767.85 - [Reserved] |
| §§ 1767.1--1767.9 - [Reserved] |
| §§ 1767.46--1767.65 - [Reserved] |