Statutes, codes, and regulations
Code of Federal Regulations
Title 7 - AGRICULTURESubtitle B - REGULATIONS OF THE DEPARTMENT OF AGRICULTUREChapter XVII - RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTUREPart 1773 - POLICY ON AUDITS OF RUS BORROWERS AND GRANTEES
Subpart E - RUS AUDIT REQUIREMENTS AND DOCUMENTATION
Section 1773.40 - Regulatory assets

7 C.F.R. § 1773.40

Download
PDF
Current through September 30, 2024
Section 1773.40 - Regulatory assets

The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of ASC 980. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval.

7 C.F.R. §1773.40

83 FR 19907, 7/6/2018