Accounting Requirements for RUS Electric Borrowers
rural-development · Rural Utilities Service · Rule · Published 2025-07-18 · Effective 2025-09-16 · 90 FR 33872
Document
Document number
2025-13489
Federal Register citation
90 FR 33872
CFR reference
7 CFR 1767
Type
Rule
Action
Final rule; request for comment.
Category
rural-development
Sub-agency
Rural Utilities Service
Publication date
2025-07-18
Effective date
2025-09-16
USDA docket
Docket #: RUS-24-ELECTRIC-0038
Abstract
The Rural Utilities Service (RUS or the Agency), an agency of the Rural Development (RD) mission area within the U.S. Department of Agriculture (USDA), is issuing a final rule with comment to update the accounting requirements for RUS Electric Program borrowers. These changes include adding new accounts to the Uniform System of Accounts (USoA), deleting obsolete accounts and clarifying instructions and definitions for the new and some existing accounts. In addition, new accounts and general instructions are being added for partially extinguished or forgiven debt.