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 1773—POLICY ON AUDITS OF RUS BORROWERS > SUBPART E—RUS Required Audit Procedures and Documentation (§1773.38 to §1773.46-1773.49) > 1773.40—Regulatory assets.

1773.40—Regulatory assets.

The CPA's workpapers must document whether all regulatory assets comply with the requirements of SFAS No. 71. For electric borrowers only, the CPA's workpapers must document whether all regulatory assets have received RUS approval.

Code of Federal Regulations

[59 FR 660, Jan. 6, 1994]