Wisconsin Administrative Code
Department of Agriculture, Trade and Consumer Protection
ATCP 90-139 - Trade and Consumer Protection
Chapter ATCP 105 - Sales Below Cost
Subchapter II - Cigarette Pricing
Section ATCP 105.06 - Average expense allocation

The average expense allocation method for calculating a wholesaler's cost of doing business shall allocate a portion of the wholesaler's expenses incurred in the operation of the business to the sale of cigarettes and other tobacco products, as provided in s. ATCP 105.07, and shall establish the percentage relationship between this portion of total expenses and the cost to wholesaler, calculated over the same 12-month period as used in s. ATCP 105.04, for cigarette and other tobacco products.