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Electronic Code of Federal Regulations

e-CFR data is current as of November 12, 2019

Title 7Subtitle BChapter XVIIPart 1767


TITLE 7—Agriculture

Subtitle B—REGULATIONS OF THE DEPARTMENT OF AGRICULTURE (CONTINUED)

CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED)

PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS

rule

Subpart A—GENERAL [RESERVED]

§§1767.1-1767.9
[Reserved]
rule

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.
§§1767.32-1767.40
[Reserved]
§1767.41
Accounting methods and procedures required of all RUS borrowers.
§§1767.42-1767.45
[Reserved]
rule

Subpart C—DEPRECIATION RATES AND PROCEDURES [RESERVED]

§§1767.46-1767.65
[Reserved]
rule

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]

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