§  32.6611   Product management and sales.

   This account shall include:

   (a) Costs incurred in performing administrative activities related to
   marketing products and services. This includes competitive analysis,
   product and service identification and specification, test market
   planning, demand forecasting, product life cycle analysis, pricing
   analysis, and identification and establishment of distribution
   channels.

   (b) Costs incurred in selling products and services. This includes
   determination of individual customer needs, development and
   presentation of customer proposals, sales order preparation and
   handling, and preparation of sales records.

   [ 67 FR 5696 , Feb. 6, 2002]