Section 367.3010 - Account 301, Organization(a) This account must include all fees paid to federal or state governments for the privilege of incorporation and expenditures incident to organizing the corporation, partnership, or other enterprise and putting it into readiness to do business.(b) This account must include the following items:(1) Cost of obtaining certificates authorizing the service company to engage in its business.(2) Fees and expenses for incorporation.(3) Fees and expenses for mergers or consolidations.(4) Office expenses incident to organizing the service company.(5) Stock and minute books and corporate seal.(c) This account must not include any discounts upon securities issued or assumed; nor may it include any costs incident to negotiating loans, selling bonds or other evidences of debt or expenses in connection with the authorization, issuance or sale of capital stock.(d) Exclude from this account and include in the appropriate expense account, the cost of preparing and filing papers in connection with the extension of the term of incorporation unless the first organization costs have been written off. When charges are made to this account for expenses incurred in mergers, consolidations, or reorganizations, amounts previously included in this account or in similar accounts in the books of the companies concerned must be excluded from this account.