Sec. 32.6116  Other work equipment expense.

    (a) This account shall be charged only with costs incurred in 
connection with this work equipment itself. 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 basis of direct labor hours. (See 
also Sec. 32.5999(f)(5) of this subpart.