Accounting Requirements for RUS Electric Borrowers

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of Agriculture Rural Utilities Service 7 CFR Part 1767 [Docket #: RUS-24-ELECTRIC-0038] RIN 0572-AC70 AGENCY: Rural Utilities Service, USDA. ACTION: Final rule; request for comment. SUMMARY: 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. DATES: Effective date: September 16, 2025. Comment date: Comments must be submitted on or before August 18, 2025. ADDRESSES: Comments may be submitted by going to the Federal eRulemaking Portal, regulations.gov/. In the “Search for dockets and documents on agency actions” box, enter the docket number, RUS-24-Electric-0038, and click “Search” button. From the search results: click on or locate the document title: “Updates to the RUS Electric Program Uniform System of Accounts” and select the “Comment” button. To submit a comment: Insert comments under the “Comment” title, click “Browse” to attach files (if available), input email address, select box…