GroundRules
18 CFR 367.9160: Account 916, Miscellaneous sales expenses.
Where this section sits in the code
- Title 18—Conservation of Power and Water Resources
- CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
- SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
- PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
- Subpart K—Operation and Maintenance Expense Chart of Accounts
(a) This account must include the cost of labor, materials used and expenses incurred in connection with sales activities, except merchandising, which are not includible in other sales expense accounts.
(b) This account must include the following labor items:
(1) General clerical and stenographic work not assigned to specific functions.
(2) Special analysis of customer accounts and other statistical work for sales purposes not a part of the regular customer accounting and billing routine.
(3) Miscellaneous labor.
(c) This account must include the following materials and expenses items:
(1) Communication service.
(2) Printing, postage, and office supplies and expenses applicable to sales activities, except those chargeable to account 913, Advertising expenses (§ 367.9130).
Collected 2026-08-27T02:24:34Z. Source file · JSON