Payroll additives and other overhead factors should be shown individually, with a statement of what is included in each account and an explanation of the method used for accumulating such costs.

Common ineligible costs that may not be claimed in the utility’s overhead account are:

advertising and sales promotion;
interest on borrowed funds (allowance for funds used during construction (AFUDC);
charges for the utility’s own funds;
resource planning and research programs;
stock and stockholder’s expenses;
Federal and State income taxes;
provisions for contingent reserves;
directors’ salaries;
special management studies;
bad debts;
sales and rate studies;
contributions;
fines and penalties;
entertainment;
lobbying; and
revenue loss (not to be confused with product loss during construction).