18 C.F.R. § 367.9110
Current through May 31, 2024
This account must include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising, must be charged to the account wherein the costs of such activity are included (See Operating Expense Instructions in § 367.80 ) .
18 C.F.R. §367.9110