220 CMR, 50, 911
Current through Register 1533, October 25, 2024
This account shall 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, shall be charged to the account wherein the costs of such activity are included. (See operating expense instruction 1.)
220 CMR, 50, 911