Definitions of manufacturing, processing, production and cost records govern cost accounting compliance and filing requirements. The rules define qualifying criteria for a Cost Accountant, recognise Cost Records as accounts relating to materials, labour and other cost items for production, processing, manufacturing or mining, and reference the Institute's Cost Accounting Standards and Generally Accepted Cost Accounting Principles. They provide expansive definitions of Manufacturing, Mining, Processing and Production Activities, prescribe electronic forms for compliance reporting, require a cost accountant authenticated compliance report, and define Turnover as gross turnover from sale or supply of products or services excluding non operational income.