Section 923 - Outside Services EmployedA. This account shall include the fees and expenses of professional consultants and others for general services which are not applicable to a particular operating function or to other accounts. It shall include also the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not considered as an employee of the utility.B. This account shall be so maintained as to permit ready summarization according to the nature of service and the person furnishing the same.ITEMS
1. Fees, pay and expenses of accountants and auditors, actuaries, appraisers, attorneys, engineering consultants, management consultants, negotiators, public relations counsel, tax consultants, etc.2. Supervision fees and expenses paid under contracts for general management services.Do not include inspection and brokerage fees and commissions chargeable to other accounts, or fees and expenses in connection with security issues which are includible in the expenses of issuing securities.