(a) Investment and expenses not used and useful in the ordinary course. The following investments and expenses are presumed not used and useful (and thus unreasonable):

1. (1) Personal expenses, including but not limited to personal expenses for food and beverages, housing, such as rent or mortgages, vehicles for personal use, and personal travel;
2. (2) Tangible property not logically related or necessary to offering voice or broadband services;
3. (3) Political contributions;
4. (4) Membership fees and dues in social, service and recreational, or athletic clubs or organizations;
5. (5) Penalties or fines for statutory or regulatory violations; and
6. (6) Penalties or fees for late payments on debt, loans, or other payments.

(b) Non-customary investments and expenses. Unless customary for similarly situated companies, the following investments and expenses are presumed not used and useful (and thus unreasonable):

1. (1) Personal benefits, such as gifts, housing allowances, and childcare, that are not part of taxable compensation;
2. (2) Artwork and other objects that possess aesthetic value that are displayed in the workplace;
3. (3) Aircraft, watercraft, and off-road vehicles used for work and work-related purposes;
4. (4) Cafeterias and dining facilities;
5. (5) Charitable donations;
6. (6) Entertainment;
7. (7) Food and beverage expenses for work and work-related travel;
8. (8) Membership fees and dues associated with professional organizations;
9. (9) Scholarships; and
10. (10) Sponsorships of conferences or community events.