§ 32.6114   Tools and other work equipment expense.

   (a) This account shall include costs incurred in connection with special
   purpose vehicles, garage work equipment and other work equipment included in
   Account 2114, Tools and other work equipment. This account shall be charged
   with costs incurred in connection with the work equipment itself. This
   account shall also include such costs as fuel, licenses and inspection fees,
   washing, repainting and minor accessories. The costs of using garage work
   equipment to maintain motor vehicles shall be charged to Account 6112, Motor
   vehicles  expense. This account shall not be charged with the costs of
   operators of special purpose vehicles and other work equipment. The costs of
   operators of this equipment shall be charged to accounts appropriate for the
   activities performed.

   (b) Credits shall be made to this account for amounts related to special
   purpose vehicles and other work equipment transferred to Construction and/or
   to other Plant Specific Operations Expense accounts. These amounts shall be
   computed on the basis of direct labor hours.

   [ 64 FR 50008 , Sept. 15, 1999, as amended at  67 FR 5695 , Feb. 6, 2002]

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