Sec. 32.7099  Content of accounts.

    Other Operating Income and Expense accounts are intended to record 
the results of transactions, events or circumstances during the periods 
which are incidental or peripheral to the major or central operations of 
the company. They shall include all items of an operating nature as 
incidental work performed for others not provided for elsewhere. 
Whenever practicable the inflows and outflows associated with a 
transaction, event or circumstances shall be matched and the result 
shown as a net gain or loss.