{"data":{"id":"us/7-cfr-1770.27","jurisdiction":"us","citation":"7 CFR 1770.27","heading":"Definitions.","body":"As used in this part:\nBorrower is an RUS telecommunications borrower.\nCushion of Credit Account is a 5 percent interest bearing account established by RUS in which all voluntary payments or overpayments on Rural Electric and Telephone Revolving Funds after October 1, 1987, are deposited.\nFCC is the Federal Communications Commission.\nPart 32 is 47 CFR part 32, Uniform System of Accounts, issued by the Federal Communications Commission.\nRAO is the Responsible Accounting Officer of the Federal Communications Commission.\nRE Act is the Rural Electrification Act of 1936, as amended (7 U.S.C. 901 et seq.).\nRETRF is the Rural Electric and Telephone Revolving Fund.\nRTB is the Rural Telephone Bank.\nRUS is the Rural Utilities Service, an agency of the United States Department of Agriculture, or its predecessor or successor.","path":["Title 7—Agriculture","Subtitle B—Regulations of the Department of Agriculture","CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE","PART 1770—ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS","Subpart C—Accounting Interpretations"],"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":"0f29642b214164839dbd3ae68a9ebb51b692549cb8b8758628c9a7d08dec4ed0","source_id":"us-cfr","stale":true,"prev":"us/7-cfr-1770.26","next":"us/7-cfr-1770.28-1770.45"},"notice":"GroundRules: Original legal text. Not legal advice."}