Sec. 32.6124  General purpose computers expense.

    This account shall include costs of personnel whose principal job is 
the physical operation of general purpose computers and the maintenance 
of operating systems. This excludes the cost of preparation of input 
data or the use of outputs which are chargeable to the accounts 
appropriate for the activities being performed. Also excluded are costs 
incurred in planning, developing, testing, implementing, and maintaining 
data bases and application systems for general purpose computers. (See 
also Account 6724, Information Management.) Separately metered 
electricity for general purpose computers shall also be included in this 
account.