256.930.2—Miscellaneous general expenses.
(a)
This account shall include the cost of expenses incurred in connection with the general management of the service company not provided for elsewhere.
items
1. Industry association dues for company memberships.
2. Contributions for conventions and meetings of the industry.
3. Communication service not chargeable to other accounts.
4. Trustee, registrar, and transfer agent fees and expenses.
5. Stockholders meeting expenses.
6. Dividend and other financial notices.
7. Printing and mailing dividend checks.
8. Directors' fees and expenses.
9. Publishing and distributing annual reports to stockholders.
10. Public notices of financial, operating and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property.
11. Other general expenses not provided for elsewhere.
(b)
Records shall be so maintained to permit ready analysis by item showing the nature of the expense and identity of the person furnishing the service.