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Part 1767
FEDERAL · 7 CFR
Part 1767 — Accounting Requirements for RUS Electric Borrowers
34 sections · Title 7: Agriculture
§ 1767.1-1767.9
§§ 1767.1-1767.9 [Reserved]
§ 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 and other gains or losses.
§ 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
§§ 1767.32-1767.40 [Reserved]
§ 1767.41
Accounting methods and procedures required of all RUS borrowers.
§ 1767.42-1767.45
§§ 1767.42-1767.45 [Reserved]
§ 1767.46-1767.65
§§ 1767.46-1767.65 [Reserved]
§ 1767.66
Purpose.
§ 1767.67
General.
§ 1767.68
Designation of a supervisory official.
§ 1767.69
Index of records.
§ 1767.70
Record storage media.
§ 1767.71
Periods of retention.
§ 1767.72-1767.85
§§ 1767.72-1767.85 [Reserved]