Section 415 - Income from Merchandising, Jobbing, and Contract WorkA. This account shall include respectively, all revenues derived from the sale of merchandise and jobbing or contract work, including any profit or commission accruing to the utility on jobbing work performed by it as agent under contracts whereby it does jobbing work for another for a stipulated profit or commission, and those expenses applicable to such activities.B. Records in support of this account shall be so kept as to permit ready summarization of revenues, costs and expenses by such major items as are feasible.ITEMS
Revenues:
1. Revenues from sale of merchandise and from jobbing and contract work.2. Discounts and allowances made in settlement of bills for merchandise and jobbing work. Labor:
1. All labor assignable to merchandise activities.2. Installing appliances on customer premises where such work is done only for purchasers of appliances from the utility.3. Installing piping or other property work, on a jobbing or contract basis.4. Preparing advertising materials for appliance sales purposes.5. Receiving and handling customer orders for merchandise or for jobbing services.6. Cleaning and tidying sales rooms.7. Maintaining display counters and other equipment used in merchandising.8. Arranging merchandise in sales rooms and decorating display windows.9. Reconditioning repossessed appliances.10. Bookkeeping and other clerical work in connection with merchandise and jobbing activities. Materials and Expenses:
11. Advertising in newspapers, periodicals, radio, television, etc.12. Cost of merchandise sold and of materials used in jobbing work.13. Stores expenses on merchandise and jobbing stocks.14. Fees and expenses of advertising and commercial artists' agencies.15. Printing booklets, dodgers, and other advertising data.16. Premiums given as inducement to buy appliances.17. Light, heat and power.18. Depreciation on equipment used primarily for merchandise and jobbing operations.19. Rent of sales rooms or of equipment.20. Transportation expense in delivery and pick-up of appliances by utility's facilities or by others.21. Stationery and office supplies and expenses.22. Losses from uncollectible merchandise and jobbing accounts.