Definitions.
CFR · 2024-01-01 · US · Title 7
(a) The following definitions apply to this part: (i) A city, town, or incorporated area that has a population of greater than 20,000 inhabitants; or (ii) An urbanized area contiguous and adjacent to a city or town that has a population of greater than 50,000 inhabitants. For purposes of this definition, an urbanized area means a densely populated territory as defined in the latest decennial census of the U.S. Census Bureau; and (iii) Which excludes certain populations pursuant to 7 U.S.C. 1991(a)(13)(H) and (I). (b) Accounting terms not otherwise defined in this part shall have the commonly-accepted meaning under GAAP and shall be recorded using the Agency's system of accounts.
official document · source cfr-2024 · id 7:§ 1738.2