Section 531.33 - "Reasonable cost"; "fair value."(a) Section 3(m) directs the Administrator to determine "the reasonable cost * * * to the employer of furnishing * * * facilities" to the employee, and in addition it authorizes him to determine "the fair value" of such facilities for defined classes of employees and in defined areas, which may be used in lieu of the actual measure of the cost of such facilities in ascertaining the "wages" paid to any employee. Subpart B contains three methods whereby an employer may ascertain whether any furnished facilities are a part of "wages" within the meaning of section 3(m):(1) An employer may calculate the "reasonable cost" of facilities in accordance with the requirements set forth in § 531.3 ;(2) an employer may request that a determination of "reasonable cost" be made, including a determination having particular application; and(3) an employer may request that a determination of "fair value" of the furnished facilities be made to be used in lieu of the actual measure of the cost of the furnished facilities in assessing the "wages" paid to an employee.(b) "Reasonable cost," as determined in § 531.3 "does not include a profit to the employer or to any affiliated person." Although the question of affiliation is one of fact, where any of the following persons operate company stores or commissaries or furnish lodging or other facilities they will normally be deemed "affiliated persons" within the meaning of the regulations:(1) A spouse, child, parent, or other close relative of the employer;(2) a partner, officer, or employee in the employer company or firm;(3) a parent, subsidiary, or otherwise closely connected corporation; and(4) an agent of the employer.