7 CFR Part 1767
PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS
- PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS
- Subtitle B—Regulations of the Department of Agriculture › Chapter XVII—Rural Utilities Service, Department of Agriculture
- Subpart A—General [Reserved]
- §§ 1767.1-1767.9 [Reserved]
- 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 and other gains or losses.
- § 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]
- Subpart C—Depreciation Rates and Procedures [Reserved]
- §§ 1767.46-1767.65 [Reserved]
- 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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