Section 39-1-20-103 - Associated CostsThe reasonable cost of the following types of promotional and institutional advertising may be recovered as part of the cost of service:
1. Advertising to acquaint the public with new services and advertising designed to assist customers in making efficient and economical use of existing services.2. Advertising intended to promote conservation of energy.3. Advertising required by law or regulation.4. Advertising regarding service interruptions, safety measures or emergency conditions.5. Advertising concerning employment opportunities with such utility.6. Any advertising which has been specifically reviewed and approved by the Commission prior to its release. The utility shall have the burden of establishing the reasonableness of the amount sought to be allowed for advertising expenses and the prudency of the advertisement programs.
39 Miss. Code. R. 1-20-103