StacksVerified U.S. regulatory reference

47 CFR §32.6613

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
This account shall include costs incurred in developing and implementing promotional strategies to stimulate the purchase of products and services. This excludes nonproduct-related advertising, such as corporate image, stock and bond issue and employment advertisements, which shall be included in the appropriate functional accounts.