Iowa Admin. Code r. 21-90.2
For this chapter, the following definitions apply:
"Bureau " means the grain warehouse bureau of the department of agriculture and land stewardship.
"Department" means the Iowa department of agriculture and land stewardship.
"Generally accepted accounting principles" means accounting principles generally accepted in the United States of America, in accordance with the U.S. Financial Accounting Standards Board, or international financial reporting standards, in accordance with the International Accounting Standards Board.
"Indemnity fund" means the Iowa grain depositors and sellers indemnity fund created in Iowa Code chapter 203D.
"Licensee " means a licensed warehouse operator
"Person " means the same as defined in Iowa Code section 4.1.
"Provider " means a person approved by the department to maintain a secure electronic central filing system of electronic warehouse receipt records pursuant to Iowa Code section 203C.18.
"Provider agreement" means an agreement required by this chapter which is entered into between the department and a provider
"Received" means the earliest of the following:
"United States Warehouse Act" means the United States Warehouse Act, 7 U.S.C. Ch. 10.
"USDA " means the United States Department of Agriculture and its divisions and agencies, including, but not limited to, the Farm Service Agency.
"USDA Provider Agreement" means the agreement entered into between the USDA and a provider and which is printed on USDA Form WA-460 and any addenda thereto.
"User agreement" means an agreement required by this chapter which is entered into between a provider and a warehouse operator licensed by the department pursuant to the provisions of Iowa Code chapter 203 C.
Iowa Admin. Code r. 21-90.2