Tobacco Documents Online

RCV BY:PM COMPAVIES INC i10-10-84 i10:46AM : . ~. ITEM CD-DE TITLE 010 Salaries - Base Pay 018 Saiaries - Overtime Pay 020 Fringe 9enefits-Saiaried 030 Travel and Entertainment Expense 041 Telephone ~ 053 StaYcnery and Supplies 070 Samples 160 Miscellaneous 181 C3ifts 164 : BS Csratis Cigarettes Employee Relocation Expense 252 Depreciation Expense CCITT 63~ 8042?44760i# 2 17; -,~r I rJ ci -zos-ov OESCRlPTION The wages paid to all tuii-time salaried and hourly employees. The wages paid to hourty personnel for time worked, over•and-above the normal workday. The benefits which are paid for by the Company for full-time and part-time salaried empioyees. gg expenses incurred by employees while on Company business including a3; transportation, lodging, meals and entertainment as well as car rentals, taxis, limos and car servEce. These expenses should be captured here regardless it incurred at the home office, out-of-town, or at a seminar or conference. Costs incurred for off-premise telephone communications for the purpose of transacting Company business, for instance, Washington Relations, Richmond {patents} and Corporate aircraft. Costs inzurred for stationery and all othertypes of office supplies. The cost o' any Phaip Morris product issueo for sales promotions or as Company gratuities. The cost of items which because of fack of significance and materiality, no separate account is provided. This account does = include travei and entertainment or taxis, Iimos and car service. The cost of gifts distributed on behalf of the Company. The cost of PM cigarettes given to outside vendors, consuitants, etc., that are affiliated with the Company Is some business capacity. The cost the Company will pay for relocating employees. N °o, ~ ~ The charge for depreciating the fixed assets ot the Company, inciuding Company owned o automobiles. rn m .~ am

RCV BY:PM COMPANItS INC t10-10-94 ;10:47nM f 411 Seminars, Conferences and Workshops ~.Ser~taes _ , Gonsuftant Services W 503 523 530 541 542 600 639 652 @52 654 Dues-General Pnnting Expenditures insurance Expenses MaillOvernight Service Messenger Se^rice Temporary Help Purchased fviaintenan.ce Service Miscellaneous EqUipment Purchases Personal Cornputer Hardware Personal Computer Scftware CCITT 03-+ 8042744780;ts 3 The cost of training classes, seminars, workshops, and conferences which are attended by employees, excluding travel-related expenditures, The cost of professional services, other than legal and auditing, of individuals not employed by the Company, to perform taSks on behaR of the Company. The cost of acquiring the services for consulting work to be performed on behalf of the Company. Costs of dues paid to professional organizations and clubs for memberships. AIls costs for having material printed by in-hcuse departments or from outside serv;ces,lnciudes brochures, booklets, manuals, charts, etc. The cost of insurance or cash securities, forgery, bonding of empioyess, Corporate aircraft and other ntiscellaneous inz^uranoe. The cost associated wi:h transporting letters arfl parcels in transacrng Company business, including usage of overnight Fad}ral Express, etc. The cost o` outside messengers associated with delivering lstters and parcels by hard or truck in transacting Company busi;ress, Tne fees and expenses paid to agencies for the use of part-time personnel. The cost of outside legal services (Excludes patent and trademark expense,) The cost of maintenance services purchased from vendors on an inoividual basis. TTe cost o* all non•capitaflaed equipment. The cost of non•cap;ta!ized hardwars that enhances the use of the PC for Company employees, The cost of non•CapitaliZed software for use on the PC by Company empioyees.

RCV BY;Pfd COMPANItS INC t10-10-94 ;10:47AM ; CCITT "u3~ 8042744780;# 4 . . 857 973 Publications The cost of all books, newspapers, magazines and other periodicals purchased for Company uae. Spwpl~P~ijsots "' This account will be charged for the cost of Company sponsored exhibitions and receptions, including catering, musicians, etc. Film and Video The cost of creating and filming motion pictures/video that benefit the Company or its products and distributing them to operating companies and outside organizations. 893 Time Sataring This account records costs of computer time sharing.