§  32.6112   Motor vehicle expense.

   (a) This account shall include costs of fuel, lubrications, license and
   inspection fees, washing, repainting, and minor accessories. Also
   included are the costs of personnel whose principal job is operating
   motor vehicles, such as chauffeurs and shuttle bus drivers. The costs
   of users of motor vehicles whose principal job is not the operation of
   motor vehicles shall be charged to accounts appropriate for the
   activities performed.

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

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5695 , Feb. 6, 2002]