Uniform System of Accounts

  1. Law
  2. CFR 7
  3. Agriculture
  4. Regulations of the Department of Agriculture
  5. Rural Utilities Service, Department of Agriculture
  6. Accounting Requirements for RUS Electric Borrowers
  7. Uniform System of Accounts

Checkout our iOS App for a better way to browser and research.

Section
1767.10

Definitions.

Section
1767.11

Purpose.

Section
1767.12

Accounting system requirements.

Section
1767.13

Departures from the prescribed RUS Uniform System of Accounts.

Section
1767.14

Interpretations of the Rural Development uniform system of accounts.

Section
1767.15

General instructions.

Section
1767.16

Electric plant instructions.

Section
1767.17

Operating expense instructions.

Section
1767.18

Assets and other debits.

Section
1767.19

Liabilities and other credits.

Section
1767.20

Plant accounts.

Section
1767.21

Operating income.

Section
1767.22

Other income and deductions.

Section
1767.23

Interest charges.

Section
1767.24

Extraordinary items.

Section
1767.25

Retained earnings.

Section
1767.26

Operating revenue.

Section
1767.27

Operation and maintenance expenses.

Section
1767.28

Customer accounts expenses.

Section
1767.29

Customer service and informational expenses.

Section
1767.30

Sales expenses.

Section
1767.31

Administrative and general expenses.

Sections
1767.32-1767.40

§§ 1767.32-1767.40 [Reserved]

Section
1767.41

Accounting methods and procedures required of all RUS borrowers.

Sections
1767.42-1767.45

§§ 1767.42-1767.45 [Reserved]