7 CFR §1710.301

1. (a)Financial forecasts prepared by distribution borrowers shall cover at least a ten-year period, unless a shorter period is authorized by other RUS regulations.
2. (b)In addition to the requirements set forth in § 1710.300 of this part, financial forecasts prepared by distribution borrowers in support of a loan application shall:
   1. (1)Include expenditures for any maintenance determined to be needed in the current system's operation and maintenance review and evaluation in order to comply with mortgage covenants and prudent utility practice;
   2. (2)Fully explain the basis for the power cost projections used. Generally, the power supplier's most recent forecasted rates shall be used; and
   3. (3)Use RUS Form 325 or computer-generated equivalent reports.