Section 912 - Demonstrating and Selling ExpensesThis account shall include the cost of labor, materials used and expenses incurred in promotional, demonstrating, and selling activities, except by merchandising, the object of which is to promote or retain the use of utility services by present and prospective customers.
ITEMS
Labor:
1. Demonstrating uses of utility services.2. Conducting cooking schools, preparing recipes, and related home service activities.3. Exhibitions, displays, lectures, and other programs designed to promote use of utility services.4. Experimental and development work in connection with new and improved appliances and equipment, prior to general public acceptance.5. Solicitation of new customers or of additional business from old customers, including commissions paid employees.6. Engineering and technical advice to present or prospective customers in connection with promoting or retaining the use of utility services.7. Special customer canvasses when their primary purpose is the retention of business or the promotion of new business. Materials and Expenses:
8. Supplies and expenses pertaining to demonstration, and experimental and development activities.9. Booth and temporary space rental.10. Loss in value on equipment and appliances used for demonstration purposes.11. Transportation, meals, and incidental expenses.