Wis. Admin. Code § ATCP 105.05
In order to prove a lesser cost of doing business, a wholesaler shall either use the average expense allocation method specified in ss. ATCP 105.06 and 105.07 or the specific expense allocation method specified in s. ATCP 105.09.
History: Cr. Register, October, 1988, No. 394, eff. 11-1-88.