# 367.9090 Account 909, Informational and instructional advertising expenses.
(a) This account must include the cost of labor, materials used and expenses incurred in activities which primarily convey information as to what the associate utility company urges or suggests customers should do in utilizing service to protect health and safety, to encourage environmental protection, to utilize their equipment safely and economically, or to conserve energy.
(b) This account must include the following labor items:
(1) Direct supervision of informational activities.
(2) Preparing informational materials for newspapers, periodicals, billboards, and other similar forms of advertisement, and preparing and conducting informational motion pictures, radio and television programs.
(3) Preparing informational booklets, bulletins, and other similar forms of advertisement, used in direct mailings.
(4) Preparing informational window and other displays.
(5) Employing agencies, selecting media and conducting negotiations in connection with the placement and subject matter of information programs.
(c) This account must include the following materials and expenses items:
(1) Use of newspapers, periodicals, billboards, radio, and other similar forms of advertisement, for informational purposes.
(2) Postage on direct mailings to customers exclusive of postage related to billings.
(3) Printing of informational booklets, dodgers, bulletins, and other similar items.
(4) Supplies and expenses in preparing informational materials for the associate utility company.
(5) Office supplies and expenses.
(d) Exclude from this account and charge to account 930.2, Miscellaneous general expenses, the cost of publication of stockholder reports, dividend notices, bond redemption notices, financial statements, and other notices of a general corporate character. Also exclude all expenses of a promotional, institutional, goodwill or political nature, that are included in accounts 913, Advertising expenses (§ 367.9130), 930.1, General advertising expenses (§ 367.9301), and 426.4, Expenditures for certain civic, political, and related expenses (§ 367.4264).
(e) Entries relating to informational advertising included in this account must contain or refer to supporting documents that identify the specific advertising message. If references are used, copies of the advertising message must be readily available.