§ 32.6512   Provisioning expense.

   (a) This account shall include costs incurred in provisioning material and
   supplies, including office supplies. This includes receiving and stocking,
   filling requisitions from stock, monitoring and replenishing stock levels,
   delivery of material, storage, loading or unloading and administering the
   reuse or refurbishment of material. Also included are adjustments resulting
   from the periodic inventory of material and supplies.

   (b)  Credits  shall be made to this account for amounts transferred to
   construction and/or to Plant Specific Operations Expense. These costs are to
   be cleared by adding to the cost of material and supplies a suitable loading
   charge.

   [ 67 FR 5696 , Feb. 6, 2002]

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