Rural Utilities Service Accounting Regulations

Questions about Rural Utilities Service accounting regulations can be referred to Diana Alger, Technical Accounting and Auditing Staff, at 202 720-5227, or e-mail: diana.alger@usda.gov


7 CFR
1767	Accounting Requirements For RUS Electric
1770	Accounting Requirements For RUS Telecommunications Borrowers


Bulletins
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

	Accounting Courses
	USDA Graduate School Electric Accounting Course

	USDA Graduate School Telecommunications Accounting Course

Last Modified:05/17/2013

RD Home | USDA.gov | Site Map | Policies and Links