1. LawStack
  2. Title 7 - Agriculture
  3. Subtitle B - REGULATIONS OF THE DEPARTMENT OF AGRICULTURE
  4. Chapter XVII - RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE
  5. Part 1773 - POLICY ON AUDITS OF RUS BORROWERS AND GRANTEES
  6. Subpart E - RUS Audit Requirements and Documentation
  7. 7 CFR § 1773.40
7 CFR § 1773.40
Regulatory assets
July 6, 2020
CFR

The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of ASC 980. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval.

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§ 1773.39 Utility plant and accumulated depreciation
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§ 1773.41 Extraordinary retirement losses

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