Accounting Requirements for RUS Electric Borrowers

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), published a final rule with comment in the Federal Register on July 18, 2025, to revise its Accounting Requirements for RUS Electric Borrowers. These changes incorporate the guidance communicated with RUS Bulletin 1767B-1A and include adding new utility plant categories, adding new accounts to the Uniform System of Accounts (USoA), deleting obsolete accounts, and providing clarifying instructions and definitions for the new accounts. These changes provide uniformity and consistency for all RUS awardees. Through this action, RUS is confirming the final rule as it was published.