Home / Agencies / USDA / 2025-13489
Final Rule

Accounting Requirements for RUS Electric Borrowers

Agency
USDA
Document Number
2025-13489
Published
July 18, 2025
Effective Date
September 16, 2025

Abstract

The Rural Utilities Service (RUS or the Agency), an agency of the Rural Development (RD) mission area within the U.S. Department of Agriculture (USDA), is issuing a final rule with comment to update the accounting requirements for RUS Electric Program borrowers. These changes include adding new accounts to the Uniform System of Accounts (USoA), deleting obsolete accounts and clarifying instructions and definitions for the new and some existing accounts. In addition, new accounts and general instructions are being added for partially extinguished or forgiven debt.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

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Frequently Asked Questions

What is the 2025-13489 Federal Register document?
Document 2025-13489 is a Final Rule published by the Department of Agriculture in the Federal Register on July 18, 2025, with an effective date of September 16, 2025. The Rural Utilities Service (RUS or the Agency), an agency of the Rural Development (RD) mission area within the U.S. Department of Agriculture (USDA), is issuing a final rule with comment to update the accounting requirements for RUS Electric Program borrowers. These changes include adding new accounts to the Uniform System of Accounts (USoA), deleting obsolete accounts and clarifying instructions and definitions for the new and some existing accounts. In addition, new accounts and general instructions are being added for partially extinguished or forgiven debt. View the original at https://www.federalregister.gov/documents/2025/07/18/2025-13489/accounting-requirements-for-rus-electric-borrowers.
Is document 2025-13489 an economically significant rule?
No. Document 2025-13489 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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