Sec. 106.6. Records required  


Latest version.
  • (a) The methods followed in allocating joint expenses shall be described, kept and supported as set forth under “detail of allocation bases” (see section 109.4[g], infra).
    (b) The effects of the application, to each operating expense classification of all bases of allocation shall be shown on records kept in clear and legible form. Such records shall be readily available for examination.