Regulatory assets.

  1. Law
  2. CFR 7
  3. Agriculture
  4. Regulations of the Department of Agriculture
  5. Rural Utilities Service, Department of Agriculture
  6. Policy on Audits of RUS Borrowers and Grantees
  7. RUS Audit Requirements and Documentation
  8. Regulatory assets.

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§ 1773.40 Regulatory assets.

The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of ASC 980. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval.


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