Operating expense instructions.

CFR · 2024-01-01 · US · Title 7

(a) (1) Labor items: (i) Special tests to determine efficiency of equipment operation; (ii) Preparing or reviewing budgets, estimates, and drawings relating to operation or maintenance for departmental approval; (iii) Preparing instructions for operations and maintenance activities; (iv) Reviewing and analyzing operating results; (v) Establishing organizational setup of departments and executing changes therein; (vi) Formulating and reviewing routines of departments and executing changes therein; (vii) General training and instruction of employees by supervisors whose pay is chargeable hereto. Specific instructions and training in a particular type of work is chargeable to the appropriate functional account (See paragraph (c)(19) of this section); and (viii) Secretarial work for supervisory personnel, but not general clerical and stenographic work chargeable to other accounts. (2) Expense items: (i) Employee pensions and benefits; (ii) Social security and other payroll taxes; (iii) Injuries and damages; (iv) Consultants' fees and expenses; and (v) Meals, traveling, and incidental expenses. (b) (2) Materials recovered in connection with the maintenance of property shall be credited to the same account to which the maintenance cost was charged. (3) If the book cost of any property is carried in Account 102, Electric Plant Purchased or Sold, the cost of maintaining such property shall be charged to the accounts for maintenance of property of the same class and use, the book cost

official document · source cfr-2024 · id 7:§ 1767.17