---
kind: "section"
citation: "18 C.F.R. § 367.9160"
title: "18"
number: "367.9160"
heading: "Account 916, Miscellaneous sales expenses."
url: "https://uscodex.org/cfr/18/367.9160"
---

# §367.9160. Account 916, Miscellaneous sales expenses.

- (a) This account must include the cost of labor, materials used and expenses incurred in connection with sales activities, except merchandising, which are not includible in other sales expense accounts.
- (b) This account must include the following labor items:
  - (1) **General clerical and stenographic work not assigned to specific functions.**
  - (2) Special analysis of customer accounts and other statistical work for sales purposes not a part of the regular customer accounting and billing routine.
  - (3) **Miscellaneous labor.**
- (c) This account must include the following materials and expenses items:
  - (1) **Communication service.**
  - (2) Printing, postage, and office supplies and expenses applicable to sales activities, except those chargeable to account 913, Advertising expenses ([§ 367.9130](/cfr/18/367.9130.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.