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Uniform System of Accounts | Midpage
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Code of Federal Regulations
Title 7
Chapter XVII
Part 1767
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 and other gains or losses.
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]