(a) Other income. Other income accounts shall conform with the following:

1. (1) Gain on sale of equipment—Includes gain realized upon disposition of a fixed asset.
2. (2) Sale of farm supplies—Includes income from sale of farm supplies.
3. (3) Interest received—Income derived from interest received.
4. (4) Rental of equipment income—Includes income received from leasing refrigerator and other equipment to customers.
5. (5) Other rents—Includes income from leasing other property.

(b) Other expenses. Other expenses shall conform with the following:

1. (1) Loss on sale of equipment—Includes losses sustained upon disposition of a fixed asset.
2. (2) Cost of farm supplies—Includes cost of farm supplies sold.
3. (3) Interest expense—Includes interest expenses incurred on any type of loan and interest paid as a result of Federal or State income tax assessments and so forth.
4. (4) Repairs and maintenance, rental equipment—Includes materials and purchased services for general repairs and maintenance of equipment leased to customers.
5. (5) Depreciation, rental equipment—Includes depreciation on equipment leased to customers.
6. (6) Bad debts, rental equipment—Includes the amount charged as expense resulting from uncollectibles from equipment leased to customers.
7. (7) Expenses associated with other rents—Includes expenses resulting from leasing other property.
8. (8) Nondairy travel and entertainment—Includes travel and entertainment expense for other than dairy operations.
9. (9) Contributions—Includes all contributions made to any organization for any purpose. No contributions can be charged as an operating expense.
10. (10) Nondairy dues and subscriptions—Includes all dues to organizations with other than a strictly business purpose or to organizations which act to influence prices and all subscriptions to other than industry publications.
11. (11) Other nondairy operations expense—Includes all other nondairy operations expense.
12. (12) Nonrecurring expenses—Includes all expenses of an intermittent nature.