ATCP 105.07(2)(a)(a) The expenses listed in par. (b) shall be allocated according to the percentage that the cubic feet of warehouse space used to store cigarettes and other tobacco products comprises of total warehouse space used for the storage of goods for sale. All other space in the warehouse shall be excluded from this percentage calculation, although expenses associated with this space shall be allocated. ATCP 105.07(2)(b)5.5. Heat, light, power, and water. If any of these items is separately metered for warehouse areas not serving cigarettes and other tobacco products, such as freezers or coolers, these expenses may not be allocated to the sale of cigarettes and other tobacco products. If any of these items is separately metered for warehouse areas serving only cigarettes and other tobacco products, such as humidity-controlled rooms, these expenses shall be allocated entirely to the sale of cigarettes and other tobacco products. ATCP 105.07(2)(b)12.12. Fees of professionals whose work is principally associated with the wholesaler’s warehouses. ATCP 105.07(3)(a)(a) The expenses listed in par. (b) shall be allocated according to the percentage that the cubic feet of space in vehicles used for transporting cigarettes and other tobacco products comprises of total space used for the transportation of goods in delivery vehicles. All other space in the delivery vehicles shall be excluded from this percentage calculation, although expenses associated with this space shall be allocated. ATCP 105.07(3)(b)(b) The delivery vehicle space allocation factor applies to the following expenses: ATCP 105.07(3)(b)1.1. Salaries, fringe benefits, and other remunerations of delivery vehicle drivers.