§ 32.6124   General purpose computers expense.

   This account shall include the costs of personnel whose principal job
   is the physical operation of general purpose computers and the
   maintenance of operating systems. This excludes the cost of preparation
   of input data or the use of outputs which are chargeable to the
   accounts appropriate for the activities being performed. Also excluded
   are costs incurred in planning and maintaining application systems and
   databases for general purpose computers. (See also § 32.6720, General
   and administrative.) Separately metered electricity for general purpose
   computers shall also be included in this account.

   [ 67 FR 5695 , Feb. 6, 2002]

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