§ 1773.45 - Regulatory liabilities.

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§ 1773.45 Regulatory liabilities.
The CPAauditor's workpapers must document whether audit documentation shall support that all regulatory liabilities comply with the requirements of SFAS NoASC 980. 71. For electric borrowers auditees only, the CPAauditor's workpapers must audit documentation shall document whether all regulatory liabilities have received RUS approval.
[59 FR 660, Jan. 6, 1994]

                    
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§ 1773.45 - Regulatory liabilities.

§ 1773.45 Regulatory liabilities.