Sec. 32.6728  Other general and administrative.

    This account shall include costs incurred in performing general 
administrative activities not directly charged to the user, and not 
provided for in other accounts. This includes providing general 
reference libraries, food services (e.g., cafeterias, lunch rooms and 
vending facilities), archives, general security investigation services, 
operating official private branch exchanges in the conduct of the 
business, and telecommunications and mail services. Also included are 
payments in settlement of accident and damage claims, insurance premiums 
for protection against losses and damages, direct benefit payments to or 
on behalf of retired and separated employees, accident and sickness 
disability payments, supplemental payments to employees while in 
governmental service, death payments, and other miscellaneous costs of a 
corporate nature. This account excludes the cost of office services, 
which are to be included in the accounts appropriate for the activities 
supported.