Account 911, Supervision.
18 C.F.R. § 367.9110
in effectEffective: 2024-07-01This account must include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising, must be charged to the account wherein the costs of such activity are included (See Operating Expense Instructions in § 367.80).
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026