256.921—Office supplies and expenses.
(a)
This account shall 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 includable in account 920.
(b)
This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the service company.
(c)
Records shall be so maintained to permit ready analysis by item showing the nature of the expense and identity of the person furnishing the service.