Title 7

PART 1767

Part 1767 - Accounting Requirements For Rus Electric Borrowers

PART 1767 - ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Authority:7 U.S.C. 901 et seq., 1921 et seq., 6941 et seq. Source:58 FR 59825, Nov. 10, 1993, unless otherwise noted.

7:12.1.1.1.2.1SUBPART A
Subpart A - General [Reserved]
7:12.1.1.1.2.2SUBPART B
Subpart B - Uniform System of Accounts
7:12.1.1.1.2.2.1.1SECTION 1767.10
   1767.10 Definitions.
7:12.1.1.1.2.2.1.2SECTION 1767.11
   1767.11 Purpose.
7:12.1.1.1.2.2.1.3SECTION 1767.12
   1767.12 Accounting system requirements.
7:12.1.1.1.2.2.1.4SECTION 1767.13
   1767.13 Departures from the prescribed RUS Uniform System of Accounts.
7:12.1.1.1.2.2.1.5SECTION 1767.14
   1767.14 Interpretations of the Rural Development uniform system of accounts.
7:12.1.1.1.2.2.1.6SECTION 1767.15
   1767.15 General instructions.
7:12.1.1.1.2.2.1.7SECTION 1767.16
   1767.16 Electric plant instructions.
7:12.1.1.1.2.2.1.8SECTION 1767.17
   1767.17 Operating expense instructions.
7:12.1.1.1.2.2.1.9SECTION 1767.18
   1767.18 Assets and other debits.
7:12.1.1.1.2.2.1.10SECTION 1767.19
   1767.19 Liabilities and other credits.
7:12.1.1.1.2.2.1.11SECTION 1767.20
   1767.20 Plant accounts.
7:12.1.1.1.2.2.1.12SECTION 1767.21
   1767.21 Operating income.
7:12.1.1.1.2.2.1.13SECTION 1767.22
   1767.22 Other income and deductions.
7:12.1.1.1.2.2.1.14SECTION 1767.23
   1767.23 Interest charges.
7:12.1.1.1.2.2.1.15SECTION 1767.24
   1767.24 Extraordinary items.
7:12.1.1.1.2.2.1.16SECTION 1767.25
   1767.25 Retained earnings.
7:12.1.1.1.2.2.1.17SECTION 1767.26
   1767.26 Operating revenue.
7:12.1.1.1.2.2.1.18SECTION 1767.27
   1767.27 Operation and maintenance expenses.
7:12.1.1.1.2.2.1.19SECTION 1767.28
   1767.28 Customer accounts expenses.
7:12.1.1.1.2.2.1.20SECTION 1767.29
   1767.29 Customer service and informational expenses.
7:12.1.1.1.2.2.1.21SECTION 1767.30
   1767.30 Sales expenses.
7:12.1.1.1.2.2.1.22SECTION 1767.31
   1767.31 Administrative and general expenses.
7:12.1.1.1.2.2.1.23SECTION 1767.32-1767.40
   1767.32-1767.40 [Reserved]
7:12.1.1.1.2.2.1.24SECTION 1767.41
   1767.41 Accounting methods and procedures required of all RUS borrowers.
7:12.1.1.1.2.2.1.25SECTION 1767.42-1767.45
   1767.42-1767.45 [Reserved]
7:12.1.1.1.2.3SUBPART C
Subpart C - Depreciation Rates and Procedures [Reserved]
7:12.1.1.1.2.4SUBPART D
Subpart D - Preservation of Records
7:12.1.1.1.2.4.1.1SECTION 1767.66
   1767.66 Purpose.
7:12.1.1.1.2.4.1.2SECTION 1767.67
   1767.67 General.
7:12.1.1.1.2.4.1.3SECTION 1767.68
   1767.68 Designation of a supervisory official.
7:12.1.1.1.2.4.1.4SECTION 1767.69
   1767.69 Index of records.
7:12.1.1.1.2.4.1.5SECTION 1767.70
   1767.70 Record storage media.
7:12.1.1.1.2.4.1.6SECTION 1767.71
   1767.71 Periods of retention.
7:12.1.1.1.2.4.1.7SECTION 1767.72-1767.85
   1767.72-1767.85 [Reserved]