Sec. 32.6114  Special purpose vehicles expense.

    (a) This account shall include such costs as fuel, licenses and 
inspection fees, washing, repainting, and minor accessories. The costs 
of operators of this equipment 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

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basis of direct labor hours. (See also Sec. 32.5999(f)(5) of this 
subpart.)