Sec.  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  Sec. 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]