e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.

Download the Code of Federal Regulations in XML.

Download the Electronic Code of Federal Regulations in XML.

Monthly Title and Part user viewing data for the e-CFR is available for download in CSV format.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.

[A1]

 

Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 7 → Subtitle B → Chapter XVII → Part 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]

Need assistance?