Code of Federal Regulations Title 7. Agriculture § 7.1785.69 Cushion of credit payment account computations

(a) Deposits. Cushion of credit payments are credited to the borrowers' cushion of credit accounts.

(b) Interest. Interest at the rate of 5 percent per annum shall be credited on a quarterly basis to cushion of credit accounts. Interest earned will appear as a reduction in the interest billed on the borrower's RUS notes and will be separately shown on RUS Form 694, “Statement of Interest and Principal Due.”