Section 921 - Office Supplies and ExpensesA. This account shall include office supplies and expenses incurred in connection with the general administration of the utility's operations which are assignable to specific administrative or general departments and are not specifically provided for in other accounts. This includes the expenses of the various administrative and general departments, the salaries and wages of which are includible in account 920, Administrative and General Expenses.B. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility. NOTE. - Office expenses which are clearly applicable to any group of operating expenses other than the administrative and general group shall be included in the appropriate account in such group. Further, general expenses which apply to the utility as a whole rather than to a particular administrative function shall be included in account 930, Miscellaneous General Expenses.
ITEMS
1. Automobile service, including charges through clearing account.2. Bank messenger and service charges.3. Books, periodicals, bulletins, and subscriptions to newspapers, newsletters, tax services, etc.4. Building service expenses for customer accounts, sales, and administrative and general purposes.5. Communication service expenses.6. Cost of individual items of office equipment used by general departments which are of small value or short life.7. Membership fees and dues in trade, technical and professional associations paid by the utility for employees. (Company memberships are includible in account 930, Miscellaneous General Expenses.)8. Office supplies and expenses.9. Payment of court costs, witness fees, and other expenses of legal department.10. Postage, printing and stationery.11. Meals, traveling, and incidental expenses.