---
kind: "section"
citation: "18 C.F.R. § 367.9110"
title: "18"
number: "367.9110"
heading: "Account 911, Supervision."
url: "https://uscodex.org/cfr/18/367.9110"
---

# §367.9110. Account 911, Supervision.


This account must include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising, must be charged to the account wherein the costs of such activity are included (See Operating Expense Instructions in [§ 367.80](/cfr/18/367.80.md)).


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.