Other income and deductions.
CFR · 2024-01-01 · US · Title 7
The other income and deductions accounts identified in this section shall be used by all RUS borrowers. 6. The utility shall record in this account losses resulting from the settlement of asset retirement obligations related to nonutility plant in accordance with the accounting prescribed in § 1767.15(y).
official document · source cfr-2024 · id 7:§ 1767.22