7 CFR Part 1767 — Accounting Requirements for RUS Electric Borrowers
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.
- § 1767.41— Accounting methods and procedures required of all RUS borrowers.