United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2005_register executive 2010-09-23 article Rules and Regulations D09002ee1c811895b D09002ee1c8118a4c United States Department of Agriculture originator org United States Government Agency or Subagency United States Rural Utilities Service originator org United States Government Agency or Subagency The Rural Utilities Service (RUS), an agency delivering the U.S. Department of Agriculture's Rural Development Utilities Programs, is amending its regulations on accounting policies and procedures for RUS Telecommunications Borrowers as set forth in RUS's regulations concerning Accounting System Requirements for RUS Telecommunications Borrowers. This final rule adopts some recent accounting changes made by the Federal Communications Commission (FCC). These changes include increasing the expense limit for some assets excluding personal computers, allowing tools and test equipment located in the central office to be expensed under the new limitation. This final rule affirms the use of Class A accounts by RUS borrowers; maintains the expense matrix requirements; maintains the requirement that borrowers request prior approval to record extraordinary items, prior period adjustments, and contingent liabilities; establishes policies and procedures to permit RUS borrowers to follow Prudent Utility Practice regarding the storage and retention of business records; and eliminates certain Telecommunications Plant Under Construction accounts. This final rule also adds three new accounting interpretations on Allowance for Funds Used During Construction, Reporting Comprehensive Income, and Disclosures About Pensions and Other Postretirement Benefits. 70 FR 25753 https://www.govinfo.gov/app/details/FR-2005-05-16/05-9648 05-9648 fr16my05-1 RIN 0572-AB77 3410-15-P https://www.govinfo.gov/app/details/FR-2005-05-16/05-9648 https://www.govinfo.gov/content/pkg/FR-2005-05-16/html/05-9648.htm https://www.govinfo.gov/content/pkg/FR-2005-05-16/pdf/05-9648.pdf Loan Programs-Communications Reporting and Recordkeeping Requirements Rural Areas Telecommunications Uniform System of Accounts 9 p. 25753 25761 70 FR 25753 Title 7 Part 1770 7 CFR Part 1770 RIN 0572-AB77 Accounting Requirements for RUS Telecommunications Borrowers; Federal Register Vol. 70, Issue RULE 05-9648 DEPARTMENT OF AGRICULTURE Rural Utilities Service 2005-06-15 3410-15-P 05-9648 Final rule.

The Rural Utilities Service (RUS), an agency delivering the U.S. Department of Agriculture's Rural Development Utilities Programs, is amending its regulations on accounting policies and procedures for RUS Telecommunications Borrowers as set forth in RUS's regulations concerning Accounting System Requirements for RUS Telecommunications Borrowers. This final rule adopts some recent accounting changes made by the Federal Communications Commission (FCC). These changes include increasing the expense limit for some assets excluding personal computers, allowing tools and test equipment located in the central office to be expensed under the new limitation. This final rule affirms the use of Class A accounts by RUS borrowers; maintains the expense matrix requirements; maintains the requirement that borrowers request prior approval to record extraordinary items, prior period adjustments, and contingent liabilities; establishes policies and procedures to permit RUS borrowers to follow Prudent Utility Practice regarding the storage and retention of business records; and eliminates certain Telecommunications Plant Under Construction accounts. This final rule also adds three new accounting interpretations on Allowance for Funds Used During Construction, Reporting Comprehensive Income, and Disclosures About Pensions and Other Postretirement Benefits.

Effective June 15, 2005. Ms. Diana C. Alger, Chief, Technical Accounting and Auditing Staff, Program Accounting Services Division, Rural Utilities Service, Stop 1523, Room 2221--South Building, U.S. Department of Agriculture, Washington, DC 20250, telephone number (202) 720-5227. Loan Programs-Communications Reporting and Recordkeeping Requirements Rural Areas Telecommunications Uniform System of Accounts Telecommunications loans: Accounting requirements for RUS telecommunications borrowers, Vol. 70, no. 93 Office of the Federal Register, National Archives and Records Administration 2005-05-16 continuing daily deposited born digital 182 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2005-05-16 P0b002ee1809915ec 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr16my05 https://www.govinfo.gov/app/details/FR-2005-05-16 https://www.govinfo.gov/content/pkg/FR-2005-05-16/pdf/FR-2005-05-16.pdf https://www.govinfo.gov/content/pkg/FR-2005-05-16/xml/FR-2005-05-16.xml fdlp 25753 28061 DGPO 2010-09-23 2024-06-06 FR-2005-05-16 machine generated eng FR FR-2005-05-16 70 93