Data / Federal rules / 2025-18528
Accounting Requirements for RUS Electric Borrowers
The Rural Utilities Service published this final rule in the Federal Register on September 24, 2025. It took effect on September 16, 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), published a final rule with comment in the Federal Register on July 18, 2025, to revise its Accounting Requirements for RUS Electric Borrowers. These changes incorporate the guidance communicated with RUS Bulletin 1767B-1A and include adding new utility plant categories, adding new accounts to the Uniform System of Accounts (USoA), deleting obsolete accounts, and providing clarifying instructions and definitions for the new accounts. These changes provide uniformity and consistency for all RUS awardees. Through this action, RUS is confirming the final rule as it was published.
Key facts
- Document number
- 2025-18528
- Type
- Final rule
- Action
- Final rule; confirmation
- Agency
- Agriculture Department; Rural Utilities Service
- Published
- September 24, 2025
- Takes effect
- September 16, 2025
- Dates
- The final rule published July 18, 2025, at 90 FR 33872 and is effective and confirmed as of September 16, 2025.
- Docket
- Docket No. RUS-24-ELECTRIC-0038
- Regulation ID (RIN)
- 0572-AC70
- Code of Federal Regulations
- 7 CFR 1767
- Pages
- 1
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 |
| Removal of Obsolete Regulation 2025-15642 | Final rule | Aug 18, 2025 |
| Accounting Requirements for RUS Electric Borrowers 2025-13489 | Final rule | Jul 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 · Published in September 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.