367.9302—Account 930.2, Miscellaneous general expenses.
(a)
This account must include the cost of expenses incurred in connection with the general management of the service company not provided for elsewhere.
(3)
Research, development, and demonstration expenses not charged to other operation and maintenance expense accounts on a functional basis.
(11)
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.
(d)
Records must be maintained so as to permit ready analysis by item showing the nature of the expense and identity of the person furnishing the service.