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Section 1767.10
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Purpose |
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Section 1767.11
|
Accounting system requirements |
|
Section 1767.12
|
Departures from the prescribed RUS Uniform System of Accounts |
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Section 1767.13
|
Interpretations of the Rural Development uniform system of accounts |
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Section 1767.14
|
General instructions |
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Section 1767.15
|
Electric plant instructions |
|
Section 1767.16
|
Operating expense instructions |
|
Section 1767.17
|
Assets and other debits |
|
Section 1767.18
|
Liabilities and other credits |
|
Section 1767.19
|
Plant accounts |
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Section 1767.20
|
Operating income |
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Section 1767.21
|
Other income and deductions |
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Section 1767.22
|
Interest charges |
|
Section 1767.23
|
Extraordinary items |
|
Section 1767.24
|
Retained earnings |
|
Section 1767.25
|
Operating revenue |
|
Section 1767.26
|
Operation and maintenance expenses |
|
Section 1767.27
|
Customer accounts expenses |
|
Section 1767.28
|
Customer service and informational expenses |
|
Section 1767.29
|
Sales expenses |
|
Section 1767.30
|
Administrative and general expenses |
|
Section 1767.31
|
Accounting methods and procedures required of all RUS borrowers |
|
Section 1767.41
|
Purpose |
|
Section 1767.66
|
General |
|
Section 1767.67
|
Designation of a supervisory official |
|
Section 1767.68
|
Index of records |
|
Section 1767.69
|
Record storage media |
|
Section 1767.70
|
Periods of retention |
|
Section 1767.71
|
General |