7 CFR § 1785.69
Cushion of credit payment account computations
July 6, 2020
(a) Deposits. Cushion of credit payments are credited to the borrowers' cushion of credit accounts.
(b) Interest. Interest at the rate of 5 percent per annum shall be credited on a quarterly basis to cushion of credit accounts. Interest earned will appear as a reduction in the interest billed on the borrower's RUS notes and will be separately shown on RUS Form 694, “Statement of Interest and Principal Due.”