Section 103.09. Adherence to accounting system.

 

(1)  The accounting system provided for herein shall be used to determine accurately:

(a) The cost of each unit of product at the platform, defined as platform cost.

(b) Delivery cost for each type and size of delivery, expressed as delivery cost per unit of product.

(2)  All expenses of operation from the purchase and receipt of raw material to the sale and delivery of the finished products shall be categorized by functional groupings. Expense data collected under each functional category shall be distributed to other functions, cost centers and products as provided herein and in accordance with the forms and schedules prescribed by the department to arrive at unit costs for all products by size and type of delivery.

(3)  Upon approval by the department, a wholesaler who maintains sub-records which enable such wholesaler to directly assign rather than indirectly allocate expenses to functions, cost centers, or products, may employ such direct assignment in lieu of following the allocation procedures prescribed for such expenses.

History: Cr. Register, November, 1966, No. 131 , eff. 12-1-66.