(a) The expense accounts shall be maintained by the following subsidiary record categories, as appropriate to each account.

1. (1) Salaries and wages. This subsidiary record category shall include compensation to employees, such as: wages, salaries, commissions, bonuses, incentive awards and termination payments.

2. (2) Benefits. This subsidiary record category shall include payroll-related benefits on behalf of employees such as the following:

   Pensions

   Savings plan contributions (company portion)

   Workers' compensation required by law

   Life, hospital, medical, dental, and vision plan insurance

   Social Security and other payroll taxes

3. (3) Rents.

   1. (i) This subsidiary record category shall include amounts paid for the use of real and personal operating property. Amounts paid for real property shall be included in account 6121, Land and Buildings Expense. This category includes payments for operating leases but does not include payments for capital leases.
   2. (ii) This subsidiary record category is applicable only to the plant specific operations expense accounts. Incidental rents, e.g.,short-term rental car expense, shall be categorized as Other Expenses (see paragraph [4] of this subdivision) under the account which reflects the function for which the incidental rent was incurred.
4. (4) Other expenses. This subsidiary record category shall include costs which cannot be classified to the other subsidiary record categories. Included are material and supplies, including provisioning (note also account 6512, Provisioning Expense); contracted services; accident and damage payments, insurance premiums; traveling expenses and other miscellaneous costs.
5. (5) Clearances. This subsidiary record category shall include amounts transferred to construction accounts (see section 663.3[b][3] of this Title), other plant specific operations expense accounts and/or account 3100, Accumulated Depreciation (cost of removal: see section 664.5[d] of this Title) as appropriate, from accounts 6112, Motor Vehicle Expense, 6113, Aircraft Expense, 6114, Special Purpose Vehicles Expense, 6116, Other Work Equipment Expense, 6534, Plant Operations Administration Expense, and 6535, Engineering Expense. There shall also be transfers to Construction and/or other Plant Specific Operations Expense accounts, as appropriate, from account 6512, Provisioning Expense and account 8310, Software Expense. Cleared amounts shall retain their initial expense matrix identities in the receiving expense accounts. With respect to these expenses, companies may establish such clearing accounts as they deem necessary to accomplish substantially the same results, provided that within 30 days of the opening of such accounts, companies shall notify the Director of Accounting of the nature and purpose thereof. Additional clearing accounts affecting other expense areas may be established with prior approval of the Director of Accounting.