CFR > Title 7 - Agriculture > SUBTITLE B—Regulations of the Department of Agriculture > CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (parts 1700 to 1794) > PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS > SUBPART B—Uniform System of Accounts (§1767.10 to §1767.42-1767.45) > 1767.25—Retained earnings.