Marketing costs are determined by adding:

1. (1) Charges for depreciation of the marketing facility being used, provided that, if the facility is rented, the actual rental fee is added;
2. (2) A return on the producer-owned investment equal to six percent (6%) per year on the average depreciable balance;
3. (3) Costs of direct or allocated labor associated with the marketing facility;
4. (4) Costs of materials, supplies, maintenance, repairs, and fuel associated with the marketing facility; and
5. (5) Ad valorem taxes paid on the marketing facility.

Added at 25 Ok Reg 2039, eff 7-1-08