7 CFR Subpart B
Uniform System of Accounts
July 6, 2020
§
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
§
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]
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