| Section 451.229 - Related organization |
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| Section 451.230 - Repair |
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| Section 451.231 - Replacement |
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| Section 451.232 - Replacement cost |
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| Section 451.233 - Residential health care facility |
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| Section 451.234 - Responsibility accounting |
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| Section 451.235 - Restricted funds |
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| Section 451.236 - Retained earnings (or income) |
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| Section 451.237 - Retirement of indebtedness funds |
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| Section 451.238 - Return on capital investment |
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| Section 451.239 - Revenue |
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| Section 451.240 - Revenue-producing cost centers |
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| Section 451.241 - Revolving fund |
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| Section 451.242 - Round off |
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| Section 451.243 - Schedule |
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