ATCP 103.10(1)(c)(c) The expenses accumulated in this category shall be allocated to other functions and cost centers on the basis of the area occupied by such functions and cost centers. Area shall be determined by measuring dimensions from current floor plans or by actual physical measurement of dimensions by tape measure. Occupancy expense for warehouse space shall be allocated to other functions and cost centers in a direct ratio to the occupancy of other space utilized by such functions and cost centers.

ATCP 103.10(2)(a)(a) The functions to be included are the housing and maintenance of vehicles. Expenses shall include, but not be limited to, salary, wage and fringe benefit expense of all personnel engaged in this function; depreciation and insurance of garage equipment; noncapitalized expendable tools; garage supplies; purchased parts; purchased repairs to vehicles.

ATCP 103.10(2)(b)(b) Expenses not to be included are gas; oil; tires; licenses; depreciation and insurance on vehicles; occupancy expense.

ATCP 103.10(2)(c)(c) Expenses accumulated in this category shall be converted into a value per unit factor. The unit factor value shall be based on the number of vehicles in each of 5 categories and upon a factor which represents the relative maintenance cost for each type of vehicle. The vehicle categories are passenger cars, retail route trucks, wholesale route trucks, ice cream route trucks, tank trucks and vans. Maintenance factors are passenger cars 1.0; retail route trucks 1.5; wholesale route trucks 1.8; ice cream route trucks 1.8; tank trucks and vans 2.5. The number of vehicles in each category shall be multiplied by the proportional maintenance factor for that category. The total of such extension shall be divided into the total garage expense from which a value per unit factor will be determined. This unit factor value shall be the basis for allocating garage expense back to the several categories of vehicles. Such allocations shall be transferred to the applicable functions and cost centers. In the event detailed records for individual vehicles or types of vehicles are kept, such records may be used in lieu of the relative maintenance factor, provided such records include all of the expense items specified herein.

ATCP 103.10(3)(a)(a) Functions included in this category are executive, financial and accounting; personnel, purchasing and general clerical. Expenses shall include, but not be limited to, salaries and fringe benefit expense of officers, department heads, their secretaries and clerical staffs; telephone and telegraph; dues, subscriptions and donations; stationery and supplies; professional services; home office expense allocations where dairy is a division of a larger corporation; franchise taxes; taxes on inventory or sales volume; insurance and depreciation on office equipment; interest paid and bank charges; allocated occupancy expense.

ATCP 103.10(3)(b)(b) Expenses not to be included are salaries, commissions and fringe benefit expense of salespersons and expense of vehicles assigned to them; salaries, wages, commissions and fringe benefit expense of managers of retail and wholesale sales and distribution, unless they are officers; route supervisors and driver salespersons; salaries and fringe benefit expense of plant supervisors unless they are officers; bad debts.

ATCP 103.10(3)(c)(c) The time and corresponding salary and fringe benefit expense of administrative personnel and of their direct secretarial personnel, along with all other expenses in this category, shall be assigned to individual cost centers or products whenever possible. The time and corresponding salary and fringe benefit expense of administrative personnel and of their direct secretarial expense, along with all other expenses which are not assigned to specific cost centers or products, shall be assigned to all products and allocated on the basis of total dollar sales. All expenses assigned to milk products, ice cream products and special products shall be allocated on the following basis:

ATCP 103.10(4)(a)(a) The functions included in this category are the procurement of raw milk and transportation to the processing plant. Expenses shall include, but not be limited to, salaries, wages and fringe benefit expense of the supervisor of procurement (if not an officer); fieldpersons and drivers of vehicles used in collection of milk; direct expense of operation of vehicles used in collection of milk (gas, oil, tires, depreciation, insurance); contract hauling expense; farm promotion expense; veterinary fees; expense of field and outside labor; laboratory tests; market administrator’s fees.

ATCP 103.10(4)(b)(b) Expenses not to be included are repairs and purchased parts for vehicles, salaries of officers involved in raw milk procurement; receiving expense; garage expense; general and administrative expense.

ATCP 103.10(4)(c)(c) The total of expenses included in this category shall be included in raw material cost.

ATCP 103.10(5)(a)(a) The function included in this category is the purchase or production of water, steam, power and refrigeration. Expenses shall include, but not be limited to, wages and fringe benefit expense for stationary engineers and other personnel engaged in the production of these services; depreciation, insurance, supplies and repairs on equipment used in the production of these services; electric power and lights for plant and office; fuel for heating and steam production and similar services for plant and office; water for plant and office.

ATCP 103.10(5)(b)(b) Occupancy expense shall not be included in this category.

ATCP 103.10(5)(c)(c) The total of the expenses in this category shall be included in processing and packaging expense.

ATCP 103.10(6)(a)(a) Functions included are all plant functions from receiving of raw materials to loading of route trucks and including the handling of finished products at branch depots. Expenses to be included in this category are all salaries, wages and fringe benefit expense of all plant and loading platform labor and supervision; all supplies and purchased services for the plant, warehouse, cold room, hardening room and platform; all repairs, royalties, depreciation and insurance on plant equipment; all wages, fringe benefit expense, truck expense and other expense of transporting finished products from the plant to a distribution point which is not located at the plant; allocated general and administrative expenses; allocated occupancy expense; water, steam, power and refrigeration.

ATCP 103.10(6)(b)(b) Expenses not to be included are salaries and fringe benefit expense of plant supervisors who are officers of the company.

ATCP 103.10(6)(c)(c) The salaries, wages and fringe benefit expense of personnel assigned to processing, packaging and loading platform functions shall be assigned to the cost centers in which they are employed on the basis of time spent in such cost centers.

ATCP 103.10(6)(d)(d) The depreciation expense for equipment used in processing and packaging and loading platform functions shall be assigned to those functions on the basis of depreciation records for such equipment.

ATCP 103.10(6)(e)(e) Other expenses in this category shall be assigned to cost centers on the basis of available records or utilization.

ATCP 103.10(6)(f)(f) The transportation to branch expense shall be assigned to the loading platform function.

ATCP 103.10(6)(g)(g) The expense for water, steam, power and refrigeration shall be allocated to milk and ice cream products through the cold room and hardening room cost centers on the basis of point values (see Table I). For the purpose of this allocation only, one gallon of ice cream, one gallon ice cream mix or 3 dozen novelties are the equivalent of 20 fluid milk points.