47 CFR 32.6112
§ 32.6112 Motor vehicle expense.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 32.6112, § 32.6112 Motor vehicle expense, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235346
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Full text
(a) This account shall include costs of fuel, lubrications, license and inspection fees, washing, repainting, and minor accessories. Also included are the costs of personnel whose principal job is operating motor vehicles, such as chauffeurs and shuttle bus drivers. The costs of users of motor vehicles whose principal job is not the operation of motor vehicles 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.