• § 1767.10 - Definitions.

• § 1767.11 - Purpose.

• § 1767.12 - Accounting system requirements.

• § 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

• § 1767.14 - Interpretations of the Rural Development uniform system of accounts.

• § 1767.15 - General instructions.

• § 1767.16 - Electric plant instructions.

• § 1767.17 - Operating expense instructions.

• § 1767.18 - Assets and other debits.

• § 1767.19 - Liabilities and other credits.

• § 1767.20 - Plant accounts.

• § 1767.21 - Operating income.

• § 1767.22 - Other income and deductions.

• § 1767.23 - Interest charges.

• § 1767.24 - Extraordinary items.

• § 1767.25 - Retained earnings.

• § 1767.26 - Operating revenue.

• § 1767.27 - Operation and maintenance expenses.

• § 1767.28 - Customer accounts expenses.

• § 1767.29 - Customer service and informational expenses.

• § 1767.30 - Sales expenses.

• § 1767.31 - Administrative and general expenses.

• §§ 1767.32-1767.40 - §[Reserved]

• § 1767.41 - Accounting methods and procedures required of all RUS borrowers.

• §§ 1767.42-1767.45 - §[Reserved]