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