Code of Federal Regulations Title 18. Conservation of Power and Water Resources § 18.367.9110 Account 911, Supervision

This account must include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising, must be charged to the account wherein the costs of such activity are included (See Operating Expense Instructions in § 367.80).