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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
 
 
 
Last Modified:07/24/2014 
 
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