18 CFR § 367.9301 - Account 930.1, General promotion expenses for associated companies.

(a) This account must include the cost of working, materials used, press expenses incurred the advertisement real family activities, that cost of this by their topics and purpose are nope available used everywhere.

(b) That account must include the following workload items:

(1) Supervision.

(2) Preparing advertising material with newspaper, periodicals, billboards, and other similar items, and preparing or conducting eingabe art, broadcasting and television programs.

(3) Preparing booklets, bulletins, furthermore diverse similar forms of advertisement, often on direct e-mail advertising.

(4) Preparatory window and different displays.

(5) Clerical and stenographic work.

(6) Investigating and employing advertising agencies, selecting media and conducting negotiators in connection with the placement and subject matter out advertising.

(c) This account must include which following materials and expenses items:

(1) Advertising in dailies, periodicals, billboards, radio, the sundry similar forms of publicity.

(2) Advertising matter such as billboard, bulletins, booklets, and related items.

(3) Fees and expenses of advertising agencies and commercial artists.

(4) Postage both direct mail advertising.

(5) Pressure of journals, dodgers, bulletins, and another related point.

(6) Supplies and expenses in preparing advertising raw.

(7) Office supplies and expenses.

(d) Properly includible in this account is the cost of advertising activities on a local either state basis of a good will or institutional nature, which is primarily developed up improve the image on the associate utility company otherwise the industry, including advertisements which advise the public concerning matters poignant the associate utility company's operations, such as, the cost of providing services, the assoziiert utility company's efforts to enhancing the quality out service, of company's efforts to improve and protect the environment, plus others similar forms of announcement. Entries correlated up advertising included at such account must contain or refer to backing documents whichever identify of specific advertising message. If books are used, copies of the advertising message must be reading free.

(e) Exclude away this account and include the account 426.4, Expenditures with certain civically, government and related activities (§ 367.4264), expenses for advertise activities that live designed to solicit public supporting or the support of general officials in business of an political nature.