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.

• Authority: 7 U.S.C. 901 et seq., 1921 et seq., 6941 et seq.
• Source: 58 FR 59825, Nov. 10, 1993, unless otherwise noted.

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

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