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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 7--Agriculture
Subtitle B--REGULATIONS OF THE DEPARTMENT OF AGRICULTURE
CHAPTER XVII--RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE
PART 1767--ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS
Subpart A--GENERAL--[RESERVED]
Subpart B--UNIFORM SYSTEM OF ACCOUNTS
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| Accounting system requirements. |
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| Departures from the prescribed RUS Uniform System of Accounts. |
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| Interpretations of the Rural Development uniform system of accounts. |
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| Electric plant instructions. |
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| Operating expense instructions. |
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| Liabilities and other credits. |
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| Other income and deductions. |
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| Operation and maintenance expenses. |
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| Customer accounts expenses. |
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| Customer service and informational expenses. |
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| Administrative and general expenses. |
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| Accounting methods and procedures required of all RUS borrowers. |
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Subpart C--DEPRECIATION RATES AND PROCEDURES--[RESERVED]
Subpart D--PRESERVATION OF RECORDS
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| Designation of a supervisory official. |
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