Sec. 32.6534  Plant operations administration expense.

    (a) This account shall include costs incurred in the general 
administration of plant operations. This includes supervising plant 
operations (except as specified in Sec. 32.5999(a)(3) of this subpart; 
planning, coordinating and monitoring plant operations; and performing 
staff work such as developing methods and procedures, preparing and 
conducting training (except on-the-job training) and coordinating safety 
programs.
    (b) Credits shall be made to this account for amounts transferred to 
construction accounts. These amounts shall be computed on the basis of 
direct labor hours. (See Sec. 32.2000(c)(2)(ii) of subpart C.)