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 2008_register executive 2010-09-23 article Rules and Regulations D09002ee1c808b37e D09002ee1c808b46d 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, an agency delivering the United States Department of Agriculture's Rural Development Utilities Programs, hereinafter referred to as Rural Development and/or Agency, is amending its regulation on accounting policies and procedures for Rural Development Electric Programs borrowers as set forth in 7 CFR part 1767, Accounting Requirements for Rural Development Electric Program Borrowers. This final rule reconciles Part 1767 with the Uniform System of Accounts as set forth by the Federal Energy Regulatory Commission (FERC); adopts FERC accounting guidance for Regional Transmission Organizations, Asset Retirement Obligations with modifications, Other Comprehensive Income, and Derivatives and Hedging Instruments; amends accounting interpretations for Special Equipment Accounting, Storm Damage, Rural Economic Development Loan and Grant Program and Consolidated Financial Statements; sets forth an accounting interpretation to establish uniform reporting procedures for Accounting for Cushion of Credit Accounts, and codifies guidance on records retention currently published in Bulletin 180-2. This final rule also corrects a number of administrative errors existing within this part. The section of the proposed rule that deals with accounting for and reporting on Renewable Energy Credits will be addressed in a subsequent final rule. 73 FR 30277 https://www.govinfo.gov/app/details/FR-2008-05-27/E8-11264 E8-11264 fr27my08-3 RIN 0572-AC08 3410-15-P https://www.govinfo.gov/app/details/FR-2008-05-27/E8-11264 https://www.govinfo.gov/content/pkg/FR-2008-05-27/html/E8-11264.htm https://www.govinfo.gov/content/pkg/FR-2008-05-27/pdf/E8-11264.pdf Electric Power Loan Programs-Energy Rural Areas Uniform System of Accounts Administrative Practice and Procedure Agriculture 15 p. 30277 30291 73 FR 30277 Title 7 Part 1767 7 CFR Part 1767 RIN 0572-AC08 Accounting Requirements for RUS Electric Borrowers; Federal Register Vol. 73, Issue RULE E8-11264 DEPARTMENT OF AGRICULTURE Rural Utilities Service 3410-15-P E8-11264 Final rule.

The Rural Utilities Service, an agency delivering the United States Department of Agriculture's Rural Development Utilities Programs, hereinafter referred to as Rural Development and/or Agency, is amending its regulation on accounting policies and procedures for Rural Development Electric Programs borrowers as set forth in 7 CFR part 1767, Accounting Requirements for Rural Development Electric Program Borrowers. This final rule reconciles Part 1767 with the Uniform System of Accounts as set forth by the Federal Energy Regulatory Commission (FERC); adopts FERC accounting guidance for Regional Transmission Organizations, Asset Retirement Obligations with modifications, Other Comprehensive Income, and Derivatives and Hedging Instruments; amends accounting interpretations for Special Equipment Accounting, Storm Damage, Rural Economic Development Loan and Grant Program and Consolidated Financial Statements; sets forth an accounting interpretation to establish uniform reporting procedures for Accounting for Cushion of Credit Accounts, and codifies guidance on records retention currently published in Bulletin 180-2. This final rule also corrects a number of administrative errors existing within this part. The section of the proposed rule that deals with accounting for and reporting on Renewable Energy Credits will be addressed in a subsequent final rule.

May 27, 2008. Ms. Diana C. Alger, Chief, Technical Accounting and Auditing Staff, Program Accounting Services Division, Rural Development, STOP 1523, Room 2221, South Building, U.S. Department of Agriculture, Washington, DC 20250, telephone number (202) 720-5227. Electric Power Loan Programs-Energy Rural Areas Uniform System of Accounts Administrative Practice and Procedure Agriculture Accounting Requirements for RUS Electric Borrowers, Vol. 73, no. 102 Office of the Federal Register, National Archives and Records Administration 2008-05-27 continuing daily deposited born digital 202 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2008-05-27 P0b002ee18099d081 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr27my08 https://www.govinfo.gov/app/details/FR-2008-05-27 https://www.govinfo.gov/content/pkg/FR-2008-05-27/pdf/FR-2008-05-27.pdf https://www.govinfo.gov/content/pkg/FR-2008-05-27/xml/FR-2008-05-27.xml fdlp 30269 30454 DGPO 2010-09-23 2024-06-05 FR-2008-05-27 machine generated eng FR FR-2008-05-27 73 102