367.9010—Account 901, Supervision.
This account must include the cost of labor and expenses incurred in the general direction and supervision of customer accounting and collecting activities. Direct supervision of a specific activity must be charged to account 902, Meter reading expenses ( § 367.9020 ), or account 903, Customer records and collection expenses ( § 367.9030 ), as appropriate (See Operating Expense Instructions in § 367.80 ).