Rental or lease costs under arm's-length operating leases of office equipment shall be allowable to the extent the cost is necessary and ordinary. The department may adopt rules to limit the allowability of office equipment leasing expenses.

[1998 c 322 § 16; 1980 c 177 § 30.]

NOTES:

     Effective dates -- 1980 c 177: See RCW 74.46.901.