---
kind: "section"
citation: "18 C.F.R. § 367.9302"
title: "18"
number: "367.9302"
heading: "Account 930.2, Miscellaneous general expenses."
url: "https://uscodex.org/cfr/18/367.9302"
---

# §367.9302. Account 930.2, Miscellaneous general expenses.

- (a) This account must include the cost of expenses incurred in connection with the general management of the service company not provided for elsewhere.
- (b) This account must include labor items including miscellaneous labor not elsewhere provided for.
- (c) This account must include the following expenses items:
  - (1) **Industry association dues for company memberships.**
  - (2) **Contributions for conventions and meetings of the industry.**
  - (3) Research, development, and demonstration expenses not charged to other operation and maintenance expense accounts on a functional basis.
  - (4) **Communication service not chargeable to other accounts.**
  - (5) **Trustee, registrar, and transfer agent fees and expenses.**
  - (6) **Stockholders meeting expenses.**
  - (7) **Dividend and other financial notices.**
  - (8) **Printing and mailing dividend checks.**
  - (9) **Directors' fees and expenses.**
  - (10) **Publishing and distributing annual reports to stockholders.**
  - (11) Public notices of financial, operating and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property.
- (d) Records must be maintained so as to permit ready analysis by item showing the nature of the expense and identity of the person furnishing the service.

## 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.