SPECIFIC INSTRUCTIONS
- Section 149.21 - Sales to affiliated and related organizations
- Section 149.22 - Returns, allowances, and discounts
- Section 149.23 - Separating costs into controlled and non-controlled
- Section 149.24 - Separating expenditures for raw product into controlled and noncontrolled amounts
- Section 149.25 - Hauling by affiliated or related organizations
- Section 149.26 - Distribution of costs
- Section 149.27 - Purchase discounts
- Section 149.28 - Point values
- Section 149.29 - Deliveries of "Dock Pick-Up" sales by affiliated or related organizations
- Section 149.30 - Bad debts
- Section 149.31 - Depreciation
- Section 149.32 - Crediting "other income" against expenses
- Section 149.33 - Adjusting and closing the books