C.F.R. » Title 7 » CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE › PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS › Subpart B—Uniform System of Accounts

7 C.F.R. § 1767.11

Purpose

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(a) The standard form of RUS loan documents for electric borrowers requires that the borrower keep books, records, and accounts in which full and true entries will be made of all of the dealings, business and affairs of the borrower in accordance with the methods and principles of accounting of this part.

(b) This subpart implements these provisions of the RUS loan documents by prescribing the RUS USoA for electric borrowers and by providing accounting methodologies and procedures which are applicable to particular situations.

Notes of Decisions
Cited in 2 cases, 2001–2001 · leading case: United States of America United States of America, Ex Rel Robert J. Norbeck v. Basin Electric Power Cooperative, United
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United States of America United States of America, Ex Rel Robert J. Norbeck v. Basin Electric Power Cooperative, United (2001) ca8 “" 7 C.F.R. 1767.11. Although the RUS System is used to regulate and assess the financial viability of rural electric utilities, it does not purport to describe any method for utilities to bill purchasers.”
United States v. Basin Electric Power Cooperative (2001) ca8 · cites it 2× “” 7 C.F.R. § 1767.11 . Although the RUS System is used to regulate and assess the financial viability of rural electric utilities, it does not purport to describe any method for utilities to bill purchasers.”
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