Sec.  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]