# Accounting Requirements for RUS Electric Borrowers
> **Rural Utilities Service** · Final rule; request for comment. · Published 2025-07-18 · Effective 2025-09-16 · 90 FR 33872
## Document
- **Document number:** 2025-13489
- **Category:** rural-development
- **Sub-agency:** Rural Utilities Service
- **Federal Register citation:** 90 FR 33872
- **CFR reference:** 7 CFR 1767
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/07/18/2025-13489/accounting-requirements-for-rus-electric-borrowers)
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