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.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5695 , Feb. 6, 2002]