Sec. 32.6113  Aircraft expense.

    (a) This account shall include such costs as aircraft fuel, flight 
crews, mechanics and ground crews, licenses and inspection fees, 
washing, repainting, and minor accessories.
    (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.)