This account must include the cost of labor, materials used and expenses incurred not provided for in other accounts.
This account must include the following labor items:
General clerical and stenographic work.
Miscellaneous labor.
This account must include the following materials and expenses items:
Communication service.
Miscellaneous office supplies and expenses and stationery and printing other than those specifically provided for in accounts 902 and 903 (§§ 367.9020 and 367.9030).
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