Rolnictwo i żywność · 14/09/1994
Accounting Requirements for REA Telephone Borrowers
The Rural Electrification Administration (REA) proposes to amend its regulations on accounting policies and procedures for REA telephone borrowers as set forth in REA's regulations concerning Accounting System Requirements for REA Telephone Borrowers. This proposed rule would establish an accounting interpretation for postretirement benefits that addresses both the requirements of the Financial Accounting Standards Board and the Federal Communications Commission. It would also set forth accounting interpretations that establish uniform accounting procedures for Rural Telephone Bank (RTB) stock, cushion of credit investments, Rural Economic Development loans and grants, and satellite or cable television service investments.