Section 367.9050 - Account 905, Miscellaneous customer accounts expenses(a) This account must include the cost of labor, materials used and expenses incurred not provided for in other accounts.(b) This account must include the following labor items:(1) General clerical and stenographic work.(c) This account must include the following materials and expenses items:(1) Communication service.(2) Miscellaneous office supplies and expenses and stationery and printing other than those specifically provided for in accounts 902 and 903 (§§ 367.9020 and 367.9030 ).