Question
Generally, when work orders evidencing [a] are summarized on RUS Form 219, Inventory of Work Orders, the amount shown in Column 9, Loan Funds Subject
Generally, when work orders evidencing [a] are summarized on RUS Form 219, Inventory of Work Orders, the amount shown in Column 9, Loan Funds Subject to Advance by RUS, is equal to the excess of the total cost of construction plus cost of removal over the salvage value of retired materials.
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Income Tax Fundamentals 2013
Authors: Gerald E. Whittenburg, Martha Altus Buller, Steven L Gill
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