As stated in Senate Report No. 145, 87th Congress, 1st Session, cited in § 779.206, auxiliary and service activities, such as central office and warehousing activities and bookkeeping, auditing, purchasing, advertising and other similar services, also are “related activities.” When such activities are performed through unified operation or common control, for a common business purpose, they will be included in the enterprise. The following are some additional examples of auxiliary activities which are “related activities” and which may be included in the enterprise:
(a) Credit rating and collection services;
(b) Promotional activities including advertising, sign painting, display services, stamp redemptions, and prize contests;
(c) Maintenance and repair services of plant machinery and equipment including painting, decorating, and similar services;
(d) Store or plant engineering, site location and related survey activities;
(e) Detective, guard, watchmen, and other protective services;
(f) Delivery services;
(g) The operation of employee or customer parking lots;
(h) The recruitment, hiring and training activities, and other managerial services;
(i) Recreational and health facilities for customers or employees including eating and drinking facilities (note that employees primarily engaged in certain food service activities in retail establishments may be exempt from the overtime provisions under section 13(b)(18) of the Act if the specific conditions are met; see § 779.388);
(j) The operation of employee benefit and insurance plans; and
(k) Repair and alteration services on goods for sale or sold to customers.