Goto Section: 32.6113 | 32.6120 | Table of Contents
FCC 32.6114
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 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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Goto Section: 32.6113 | 32.6120
Goto Year: 2014 |
2016
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