Subpart B—Uniform System of Accounts

1. CFR
2. ›
3. Title 7
4. ›
5. Subtitle B
6. ›
7. Chapter XVII
8. ›
9. Part 1767
10. ›
11. 7 CFR Part 1767 Subpart B

Sections

• 1767.10
  § 1767.10 Definitions.
• 1767.11
  § 1767.11 Purpose.
• 1767.12
  § 1767.12 Accounting system requirements.
• 1767.13
  § 1767.13 Departures from the prescribed RUS Uniform System of Accounts.
• 1767.14
  § 1767.14 Interpretations of the Rural Development uniform system of accounts.
• 1767.15
  § 1767.15 General instructions.
• 1767.16
  § 1767.16 Electric plant instructions.
• 1767.17
  § 1767.17 Operating expense instructions.
• 1767.18
  § 1767.18 Assets and other debits.
• 1767.19
  § 1767.19 Liabilities and other credits.
• 1767.20
  § 1767.20 Plant accounts.
• 1767.21
  § 1767.21 Operating income.
• 1767.22
  § 1767.22 Other income and deductions.
• 1767.23
  § 1767.23 Interest charges and other gains or losses.
• 1767.24
  § 1767.24 Extraordinary items.
• 1767.25
  § 1767.25 Retained earnings.
• 1767.26
  § 1767.26 Operating revenue. ]
• 1767.27
  § 1767.27 Operation and maintenance expenses.
• 1767.28
  § 1767.28 Customer accounts expenses.
• 1767.29
  § 1767.29 Customer service and informational expenses.
• 1767.30
  § 1767.30 Sales expenses.
• 1767.31
  § 1767.31 Administrative and general expenses.
• 1767.32-1767.40
  §§ 1767.32-1767.40 [Reserved]
• 1767.41
  § 1767.41 Accounting methods and procedures required of all RUS borrowers.
• 1767.42-1767.45
  §§ 1767.42-1767.45 [Reserved]