Current through Register Vol. 54, No. 50, December 14, 2024
Section 1181.262 - Fund raising expenses(a) Costs pertaining to raising funds for operating expenses and cash flow will be allowed up to 10% of the amount raised.(b) Fund raising expenses for capital and replacement items up to 5% of the amount raised will be allowed to be capitalized as a part of the cost of the asset under § 1181.259(h) (relating to depreciation allowance).The provisions of this § 1181.262 adopted August 5, 1983, effective 7/1/1983, 13 Pa.B. 2402.