Section 149.1. Basic requirements

Section 149.2. Definitions

Section 149.3. Records

Section 149.4. Accounting period

Section 149.5. Accounting to be on accrual basis

Section 149.6. Records for each plant operated

Section 149.7. Transactions with subsidiaries, associated, affiliated and parent companies

Section 149.8. Distributing of certain expense classifications

Section 149.9. Submittal of questions

Section 149.21. Sales to affiliated and related organizations

Section 149.22. Returns, allowances, and discounts

Section 149.23. Separating costs into controlled and non-controlled

Section 149.24. Separating expenditures for raw product into controlled and noncontrolled amounts

Section 149.25. Hauling by affiliated or related organizations

Section 149.26. Distribution of costs

Section 149.27. Purchase discounts

Section 149.28. Point values

Section 149.29. Deliveries of ‘‘Dock Pick-Up’’ sales by affiliated or related organizations

Section 149.30. Bad debts

Section 149.31. Depreciation

Section 149.32. Crediting ‘‘other income’’ against expenses

Section 149.33. Adjusting and closing the books

Section 149.41. Balance sheet accounts

Section 149.42. Income and cost of sales accounts

Section 149.43. Cost center and operating accounts

Section 149.44. Other income and expense accounts (non-operating)

Section 149.45. Supporting documents for annual financial statements