Title 7--Agriculture

CHAPTER XVII--RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE

PART 1767--ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS

TEXT PDF1767.10 Definitions.
TEXT PDF1767.11 Purpose.
TEXT PDF1767.12 Accounting system requirements.
TEXT PDF1767.13 Departures from the prescribed RUS Uniform System of Accounts.
TEXT PDF1767.14 Interpretations of the RUS Uniform System of Accounts.
TEXT PDF1767.15 General instructions.
TEXT PDF1767.16 Electric plant instructions.
TEXT PDF1767.17 Operating expense instructions.
TEXT PDF1767.18 Assets and other debits.
TEXT PDF1767.19 Liabilities and other credits.
TEXT PDF1767.20 Plant accounts.
TEXT PDF1767.21 Operating income.
TEXT PDF1767.22 Other income and deductions.
TEXT PDF1767.23 Interest charges.
TEXT PDF1767.24 Extraordinary items.
TEXT PDF1767.25 Retained earnings.
TEXT PDF1767.26 Operating revenue.
TEXT PDF1767.27 Operation and maintenance expenses.
TEXT PDF1767.28 Customer accounts expenses.
TEXT PDF1767.29 Customer service and informational expenses.
TEXT PDF1767.30 Sales expenses.
TEXT PDF1767.31 Administrative and general expenses.
TEXT PDF1767.41 Accounting methods and procedures required of all RUS borrowers.

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