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U.S. Code of Federal Regula...
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Title 7—Agriculture
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CHAPTER XVII—RURAL UTILITIE...
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PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECT...
PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS
§§ 1767.1-1767.9 - Definitions.
§ 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.
§§ 1767.32-1767.40 - Accounting methods and procedures required of all RUS borrowers.
§ 1767.41 - Accounting methods and procedures required of all RUS borrowers.
§§ 1767.42-1767.45 - Purpose.
§§ 1767.46-1767.65 - Purpose.
§ 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 - General.