Sec. 32.6112  Motor vehicle expense.

    (a) This account shall include costs of fuel, lubrications, license 
and inspection fees, washing, repainting, and minor accessories. Also 
included are the costs of personnel whose principal job is operating 
motor vehicles, such as chauffeurs and shuttle bus drivers. The costs of 
users of motor vehicles whose principal job is not the operation of 
motor vehicles shall be charged to accounts appropriate for the 
activities performed.
    (b) Credits shall be made to this account for amounts transferred to 
Construction and/or to other Plant Specific Operations Expense accounts. 
These amounts shall be computed on the basis of direct labor hours. (See 
also Sec. 32.5999(f)(5) of this subpart.)