7 C.F.R. § 1773.45

Current through October 31, 2024
Section 1773.45 - Regulatory liabilities

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

7 C.F.R. §1773.45

83 FR 19907 , 7/6/2018