7 CFR 1773.45

§ 1773.45 Regulatory liabilities.

United States · 7 CFR — Agriculture · Status: effective

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Citation: 7 CFR 1773.45, § 1773.45 Regulatory liabilities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/27912
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Full text

The auditor's audit documentation shall support that all regulatory liabilities 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 document whether all regulatory liabilities 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.