Goto Section: 32.6113 | 32.6120 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 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
(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
[ 64 FR 50008 , Sept. 15, 1999, as amended at 67 FR 5695 , Feb. 6, 2002]
Goto Section: 32.6113 | 32.6120
Goto Year: 2020 |
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