# 64.1002 Investments and expenses.(a) *Investment and expenses not used and useful in the ordinary course.* The following investments and expenses are presumed not used and useful (and thus unreasonable):(1) Personal expenses, including but not limited to personal expenses for food and beverages, housing, such as rent or mortgages, vehicles for personal use, and personal travel;(2) Tangible property not logically related or necessary to offering voice or broadband services;(3) Political contributions;(4) Membership fees and dues in social, service and recreational, or athletic clubs or organizations;(5) Penalties or fines for statutory or regulatory violations; and(6) Penalties or fees for late payments on debt, loans, or other payments.(b) *Non-customary investments and expenses.* Unless customary for similarly situated companies, the following investments and expenses are presumed not used and useful (and thus unreasonable):(1) Personal benefits, such as gifts, housing allowances, and childcare, that are not part of taxable compensation;(2) Artwork and other objects that possess aesthetic value that are displayed in the workplace;(3) Aircraft, watercraft, and off-road vehicles used for work and work-related purposes;(4) Cafeterias and dining facilities;(5) Charitable donations;(6) Entertainment;(7) Food and beverage expenses for work and work-related travel;(8) Membership fees and dues associated with professional organizations;(9) Scholarships; and(10) Sponsorships of conferences or community events.