Rural Utilities Service Accounting Regulations

7 CFR  
1767 Accounting Requirements For RUS Electric
1770 Accounting Requirements For RUS Telecommunications Borrowers
183-1 Depreciation Rates and Procedures (10/28/77)
1767B-1 Uniform System of Accounts - Electric Program (5/27/08)
1767B-2 Work order procedures - Electric Program (1/18/94) (See also June 7, 2007 addendum)
1767B-3 Preparation and use of the RUS Form 254, Construction Inventory (12/21/94)
Memoranda to Borrowers  
4/03/09 Accounting for Novinium Products
4/16/09 Recommended Accounting for Renewable Energy Credits (RECs)
1/07/10 Accounting Guidance for Grants Received from Governments
2/14/13 NRECA Retirement Security Pension Plan Prepayments