Section 3(m) applies to both of the following situations: (a) Where
board, lodging, or other facilities are furnished in addition to a
stipulated wage; and (b) where charges for board, lodging, or other
facilities are deducted from a stipulated wage. The use of the word
``furnishing'' and the legislative history of section 3(m) clearly
indicate that this section was intended to apply to all facilities
furnished by the employer as compensation to the employee, regardless of
whether the employer calculates charges for such facilities as additions
to or deductions from wages.
