CFR›Title 7›Subtitle B›Chapter XVII›Part 1770 ContainsSubparts A–CCorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 PART 1770—ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Subparts A Subpart A—Preservation of Records Sections 1770.1–1770.9 B Subpart B—Uniform System of Accounts Sections 1770.10–1770.25 C Subpart C—Accounting Interpretations Sections 1770.26–1770.45; Appendix to Authority7 U.S.C. 901 et seq.; 7 U.S.C. 1921 et seq.; Pub. L. 103-354, 108 Stat. 3178 (7 U.S.C. 6941 et seq.).Source55 FR 3388, Feb. 1, 1990, unless otherwise noted. Previous 1767 Part 1767—Accounting Requirements for RUS Electric Borrowers Next 1773 Part 1773—Policy on Audits of RUS Awardees