[Code of Federal Regulations] [Title 7, Volume 11] [Revised as of January 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 7CFR1767.14] [Page 770] TITLE 7--AGRICULTURE CHAPTER XVII--RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PART 1767--ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS--Table of Contents Subpart B--Uniform System of Accounts Sec. 1767.14 Interpretations of the RUS Uniform System of Accounts. To maintain uniformity in accounting, borrowers must submit questions concerning interpretations of the RUS USoA, in writing, to the Director, BAD, for consideration and decision. (Approved by the Office of Management and Budget under control number 0572-0002) [60 FR 55429, Nov. 1, 1995]