Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 02, 2025 | Updated by Findlaw Staff
(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).
Cite this article: FindLaw.com - Code of Federal Regulations Title 18. Conservation of Power and Water Resources § 18.367.9160 Account 916, Miscellaneous sales expenses - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-18-conservation-of-power-and-water-resources/cfr-sect-18-367-9160/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)