U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 29, 2023

All TitlesTitle 7Chapter XVIIPart 1767Subpart B - Subpart B—Uniform System of Accounts
§ 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.
§§ 1767.32–1767.40 - §[Reserved]
§ 1767.41 - Accounting methods and procedures required of all RUS borrowers.
§§ 1767.42–1767.45 - §[Reserved]
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