{"data":{"id":"us/7-cfr-1767.25","jurisdiction":"us","citation":"7 CFR 1767.25","heading":"Retained earnings.","body":"The retained earnings accounts identified in this section shall be used by all RUS borrowers.\nRetained Earnings\n433-439 [Reserved]\nRetained Earnings\n433-439 [Reserved]","path":["Title 7—Agriculture","Subtitle B—Regulations of the Department of Agriculture","CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE","PART 1767—ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS","Subpart B—Uniform System of Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-7.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:01Z","sha256":"1e658f608c2642f05af7b09518f26a5141dd560d924bb0b2b5d7a8800c5b200b","source_id":"us-cfr","stale":true,"prev":"us/7-cfr-1767.24","next":"us/7-cfr-1767.26"},"notice":"GroundRules: Original legal text. Not legal advice."}