Section 730 - Residuals ExpensesA. This account shall include the cost of labor, materials used and expenses incurred, including uncollectible accounts, in obtaining, handling, preparing, refining, and marketing residuals produced in manufactured gas production processes.B. Divisions of this account shall be maintained for each of the principal types of expenses chargeable hereto and for each residual or by product carried in account 731, Residuals Produced - Cr.