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 105.07 - Factors for allocating expenses

1. Bad debts.

2. Data processing.

3. Depreciation on buildings, except as allocated under sub. (2) (b) 1.

4. Depreciation on lease improvements on the wholesaler's general facilities, other than its warehouse.

5. Depreciation on office equipment.

6. Non-delivery vehicles.

7. Dues, subscriptions and licenses. Wholesale cigarette sales permit expenses shall be allocated entirely as overhead associated with the sale of cigarettes and other tobacco products. No permit or license expenses required to sell other specific commodities may be allocated to the sale of cigarettes and other tobacco products.

8. Miscellaneous expenses.

9. Insurance on inventory. If a wholesaler's inventory insurance is based on the value of inventory these expenses may be allocated based on the percentage that cigarettes and other tobacco product inventory value comprises of total inventory value, rather than on sales. The inventory valuation reports required by the insurer shall be used as the basis of allocation according to inventory value.

10. Insurance, except as allocated under subd. 9. and subs. (2) (b) 6. and (3) (b) 2. b.

11. Interest, except as allocated under sub. (2) (b) 7.

12. Office expenses and supplies.

13. Professional fees, except as allocated under sub. (2) (b) 12.

14. Promotion and advertising.

15. Retirement and employee welfare.

16. Salaries, fringe benefits and other remuneration, including officers' salaries and payroll taxes, except as allocated under subs. (2) (b) 13. and (3) (b) 1. and 2. a.

17. Telephone.

18. Rent and real estate taxes, except as allocated under sub. (2) (b) 8.

1. Depreciation on warehouse buildings.

2. Depreciation on lease improvements on warehouses.

3. Depreciation on warehouse equipment.

4. Warehouse equipment rental.

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.

6. Insurance on warehouse equipment and buildings.

7. Interest on real estate.

8. Warehouse rent and warehouse property taxes.

9. Repairs, maintenance and groundskeeping.

10. Garbage pickup.

11. Security.

12. Fees of professionals whose work is principally associated with the wholesaler's warehouses.

13. Salaries, fringe benefits and other remuneration of warehouse employees.

14. Warehouse supplies.

1. Salaries, fringe benefits and other remunerations of delivery vehicle drivers.

2. Garage expenses for the housing and maintenance of vehicles, including:

3. Gas, oil, tires and licenses.

4. Delivery vehicle insurance and depreciation.

5. Delivery vehicle lease payments.