§  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]