Title 7, Part 1767 — Accounting Requirements for Rus Electric Borrowers
34 sections
Section 1767.1-1767.9
§§ 1767.1-1767.9 [Reserved]
Section 1767.10
Definitions.
Section 1767.11
Purpose.
Section 1767.12
Accounting system requirements.
Section 1767.13
Departures from the prescribed RUS Uniform System of Accounts.
Section 1767.14
Interpretations of the Rural Development uniform system of accounts.
Section 1767.15
General instructions.
Section 1767.16
Electric plant instructions.
Section 1767.17
Operating expense instructions.
Section 1767.18
Assets and other debits.
Section 1767.19
Liabilities and other credits.
Section 1767.20
Plant accounts.
Section 1767.21
Operating income.
Section 1767.22
Other income and deductions.
Section 1767.23
Interest charges and other gains or losses.
Section 1767.24
Extraordinary items.
Section 1767.25
Retained earnings.
Section 1767.26
Operating revenue.
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Section 1767.27
Operation and maintenance expenses.
Section 1767.28
Customer accounts expenses.
Section 1767.29
Customer service and informational expenses.
Section 1767.30
Sales expenses.
Section 1767.31
Administrative and general expenses.
Section 1767.32-1767.40
§§ 1767.32-1767.40 [Reserved]
Section 1767.41
Accounting methods and procedures required of all RUS borrowers.
Section 1767.42-1767.45
§§ 1767.42-1767.45 [Reserved]
Section 1767.46-1767.65
§§ 1767.46-1767.65 [Reserved]
Section 1767.66
Purpose.
Section 1767.67
General.
Section 1767.68
Designation of a supervisory official.
Section 1767.69
Index of records.
Section 1767.70
Record storage media.
Section 1767.71
Periods of retention.
Section 1767.72-1767.85
§§ 1767.72-1767.85 [Reserved]