Originally the Commission modified and adopted the McClain Cost Comparison Service for Milk and Ice Cream Plants published by the Edward B. McClain Co., Inc., as its ongoing system of cost accounting and reporting. This rule updates the Commission's adoption of that system and continues the ongoing process of making it more specific to its changing needs. The Commission's Dealer Cost Accounting and Reporting System (DCARS) consists of Schedule A, B, C, three data forms, and an explanatory manual. These materials are made a part of this chapter. (See Appendix A -(C)
01- 015 C.M.R. ch. 5, § 3