Subpart 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]