Joint utility sales expenses shall be allocated among utility departments on the basis of the directly assigned sales expenses; provided, however, that deviation from such procedure may be made in instances where the activities of sales personnel do not conform with the distribution of directly assignable expenses.

Note: The entire cost of sales expenses applicable to merchandising operations must be charged to account 416, costs and expenses of merchandising, jobbing, and contract work.

History

History: 1-2-56; am. Register, February, 1961, No. 62, eff. 3-1-61.