Sec. 32.6512  Provisioning expense.

    (a) This account shall include costs incurred in provisioning 
material and supplies, including office supplies. This includes 
receiving and stocking, filling requisitions from stock, monitoring and 
replenishing stock levels, delivery of material, storage, loading or 
unloading and administering the reuse or refurbishment of material. Also 
included are adjustments resulting from the annual or more frequent 
inventory of material and supplies.
    (b) Credits shall be made to this account for amounts transferred to 
construction and/or to plant specific operations expense. These costs 
are to be cleared by adding to the cost of material and supplies a 
suitable loading charge. (See also Sec. 32.5999(f)(5) of this subpart.)