Regulations last checked for updates: Oct 19, 2024

Title 7 - Agriculture last revised: Oct 11, 2024
All TitlesTitle 7Chapter XVIIPart 1773Subpart E - Subpart E—RUS Audit Requirements and Documentation
View all text of Subpart E [§ 1773.38 - § 1773.49]
§ 1773.40 - Regulatory assets.

The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of ASC 980. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval.

authority: 7 U.S.C. 901
source: 83 FR 19907, May 7, 2018, unless otherwise noted.
cite as: 7 CFR 1773.40
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