---
kind: "section"
citation: "7 U.S.C. § 1746"
title: "7"
title_heading: "Agriculture"
number: "1746"
heading: "Records and accounts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/7/1746"
units:
  - "Chapter 42 — Agricultural Commodity Set-Aside"
---

# §1746. Records and accounts


The Commodity Credit Corporation shall keep such records and accounts as may be necessary to show, for each commodity set-aside, the initial and current composition, value (in accordance with [section 1742 of this title](/usc/7/1742.md)), current investment, quantity disposed of, method of disposition, and amounts received on disposition.


## Source credit

(Aug. 28, 1954, ch. 1041, title I, § 106, 68 Stat. 898.)