Section 367.9210 - Account 921, Office supplies and expenses(a) This account must include office supplies and expenses incurred in connection with the general administration of service company operations assignable to specific administrative or general departments and not specifically provided for in other accounts. This includes the expenses of the various administrative and general departments, the salaries and wages of which are included in account 920, Administrative and general salaries (§ 367.9200 ).(b) This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the service company. The following items must be included in this account:(1) Automobile service, including charges through clearing account.(2) Bank messenger and service charges.(3) Books, periodicals, bulletins and subscriptions to newspapers, newsletters, tax service, and other similar items.(4) Building service expenses for customer accounts, sales, and administrative and general purposes.(5) Communication service expenses to include telephone, telegraph, wire transfer, micro-wave, and other similar items.(6) Cost of individual items of office equipment used by general departments which are of small value or short life.(7) Membership fees and dues in trade, technical, and professional associations paid by a utility for employees. (Company memberships must be included in account 930.2 in § 367.9302 .)(8) Office supplies and expenses.(9) Payment of court costs, witness fees, and other expenses of legal department.(10) Postage, printing and stationery.(11) Meals, traveling, entertainment and incidental expenses.(c) Records must be so maintained to permit ready analysis by item showing the nature of the expense and identity of the person furnishing the service.