Data / Federal rules / 2025-13489
Accounting Requirements for RUS Electric Borrowers
The Rural Utilities Service published this final rule in the Federal Register on July 18, 2025. It took effect on September 16, 2025. Comments closed on August 18, 2025.
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What the agency says
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.
Key facts
- Document number
- 2025-13489
- Type
- Final rule
- Action
- Final rule; request for comment
- Agency
- Agriculture Department; Rural Utilities Service
- Published
- July 18, 2025
- Takes effect
- September 16, 2025
- Comments due
- August 18, 2025
- Dates
- Effective date: September 16, 2025.
- Docket
- Docket #: RUS-24-ELECTRIC-0038
- Regulation ID (RIN)
- 0572-AC70
- Code of Federal Regulations
- 7 CFR 1767
- Topics
- Electric power; Loan programs-energy; Rural areas; Uniform System of Accounts
- Pages
- 24
Other documents from the Rural Utilities Service
| Document | Type | Published |
|---|---|---|
| OneRD Guarantee Loan Regulation 2025-22660 | Final rule | Dec 12, 2025 |
| OneRD Guaranteed Loan Regulation 2025-22567 | Final rule | Dec 11, 2025 |
| Accounting Requirements for RUS Electric Borrowers 2025-18528 | Final rule | Sep 24, 2025 |
| Removal of Obsolete Regulation 2025-15642 | Final rule | Aug 18, 2025 |
| Removal of Unconstitutional Preferences Based on Race and Sex in Response to Court Ruling 2025-12877 | Final rule | Jul 10, 2025 |
| OneRD Guaranteed Loan Regulation 2024-28031 | Final rule | Dec 9, 2024 |
| Policy on Audits of RUS Awardees 2024-25914 | Final rule | Nov 8, 2024 |
| Technical Assistance Grants 2024-23512 | Final rule | Oct 11, 2024 |
Everything from the Rural Utilities Service · Rules on electric power · Rules on loan programs-energy · Rules on rural areas · Published in July 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.