{"abstract":"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.","action":"Final rule; request for comment.","agencies":[{"raw_name":"DEPARTMENT OF AGRICULTURE","name":"Agriculture Department","id":12,"url":"https://www.federalregister.gov/agencies/agriculture-department","json_url":"https://www.federalregister.gov/api/v1/agencies/12","parent_id":null,"slug":"agriculture-department"},{"raw_name":"Rural Utilities Service","name":"Rural Utilities Service","id":460,"url":"https://www.federalregister.gov/agencies/rural-utilities-service","json_url":"https://www.federalregister.gov/api/v1/agencies/460","parent_id":12,"slug":"rural-utilities-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2025/07/18/2025-13489.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1767","title":7}],"citation":"90 FR 33872","comment_url":null,"comments_close_on":"2025-08-18","correction_of":null,"corrections":[],"dates":"Effective date: September 16, 2025.","disposition_notes":null,"docket_ids":["Docket #: RUS-24-ELECTRIC-0038"],"dockets":[{"supporting_documents":[],"agency_name":"RUS","documents":[{"comment_count":1,"comment_start_date":"2025-07-18","updated_at":"2025-08-20T01:56:23.612-04:00","comment_url":"https://www.regulations.gov/commenton/RUS-24-ELECTRIC-0038-0001","allow_late_comments":false,"id":"RUS-24-ELECTRIC-0038-0001","comment_end_date":"2025-08-20","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"RUS-24-ELECTRIC-0038","title":"Updates to the RUS Electric Program Uniform System of Accounts"}],"document_number":"2025-13489","effective_on":"2025-09-16","end_page":33895,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/07/18/2025-13489.xml","html_url":"https://www.federalregister.gov/documents/2025/07/18/2025-13489/accounting-requirements-for-rus-electric-borrowers","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-13489?publication_date=2025-07-18","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-07-18/2025-13489/mods.xml","not_received_for_publication":null,"page_length":24,"page_views":{"count":875,"last_updated":"2026-07-27 18:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-18/pdf/2025-13489.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-13489.pdf?1752756311","publication_date":"2025-07-18","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/07/18/2025-13489.txt","regulation_id_number_info":{"0572-AC70":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/0572-AC70/updates-to-7-cfr-part-1767-subpart-b-uniform-system-of-accounts-","title":"Updates to 7 CFR Part 1767, Subpart B, Uniform System of Accounts ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=0572-AC70&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["0572-AC70"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/0572-AC70/updates-to-7-cfr-part-1767-subpart-b-uniform-system-of-accounts-","title":"Updates to 7 CFR Part 1767, Subpart B, Uniform System of Accounts "},"comments_count":1,"agency_id":"RUS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=RUS-24-ELECTRIC-0038","supporting_documents_count":0,"docket_id":"RUS-24-ELECTRIC-0038","document_id":"RUS-24-ELECTRIC-0038-0001","regulation_id_number":"0572-AC70","title":"Updates to the RUS Electric Program Uniform System of Accounts","checked_regulationsdotgov_at":"2025-08-21T08:55:03Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":33872,"subtype":null,"title":"Accounting Requirements for RUS Electric Borrowers","toc_doc":"Accounting Requirements for Electric Borrowers","toc_subject":null,"topics":["Electric power","Loan programs-energy","Rural areas","Uniform System of Accounts"],"type":"Rule","volume":90}