§  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]