18 CFR §367.9100

1. (a)This account must include the cost of labor, materials used and expenses incurred in connection with customer service and informational activities that are not includible in other customer information expense accounts.
2. (b)This account must include the following labor items:
   1. (1)General clerical and stenographic work not assigned to specific customer service and informational programs.
   2. (2)Miscellaneous labor.
3. (c)This account must include the following materials and expenses items:
   1. (1)Communication service.
   2. (2)Printing, postage and office supplies expenses.