Sec.  32.6534   Plant operations administration expense.

   (a) This account shall include costs incurred in the general administration
   of plant operations. This includes supervising plant operations (except as
   specified in  Sec. 32.5999(a)(3) of this subpart; planning, coordinating and
   monitoring plant operations; and performing staff work such as developing
   methods and procedures, preparing and conducting training (except on-the-job
   training) and coordinating safety programs.

   (b) Credits shall be made to this account for amounts transferred to
   construction accounts. These amounts shall be computed on the basis of
   direct labor hours. (See  Sec. 32.2000(c)(2)(ii) of subpart C.)