§  32.6534   Plant operations administration expense.

   (a) This account shall include costs incurred in the general
   administration of plant operations. This includes supervising plant
   operations (except as specified in § 32.5999(a)(3) of this subpart;
   planning, coordinating and monitoring plant operations; and performing
   staff work such as developing methods and procedures, preparing and
   conducting training (except on-the-job training) and coordinating
   safety programs.

   (b) Credits shall be made to this account for amounts transferred to
   construction accounts. These amounts shall be computed on the basis of
   direct labor hours. (See § 32.2000(c)(2)(ii) of subpart C.)