(c) This account must include the following expenses items:

1. (1) Industry association dues for company memberships.
2. (2) Contributions for conventions and meetings of the industry.
3. (3) Research, development, and demonstration expenses not charged to other operation and maintenance expense accounts on a functional basis.
4. (4) Communication service not chargeable to other accounts.
5. (5) Trustee, registrar, and transfer agent fees and expenses.
6. (6) Stockholders meeting expenses.
7. (7) Dividend and other financial notices.
8. (8) Printing and mailing dividend checks.
9. (9) Directors' fees and expenses.
10. (10) Publishing and distributing annual reports to stockholders.
11. (11) Public notices of financial, operating and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property.