7 CFR 1773.40

§ 1773.40 Regulatory assets.

United States · 7 CFR — Agriculture · Status: effective

Cite this

Citation: 7 CFR 1773.40, § 1773.40 Regulatory assets, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/27910
Permanent ID: ys:prov:27910@1
SHA-256: bc10120a8f745a99281a263c318705a6f715441a66ec1a2f0b77d626112a2bb5

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of FASB Accounting Standards Codification (ASC) 980 or GASB Statement (GASBS) 62, as appropriate. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.