Section 152 - Fuel Stock ExpensesA. This account may include the cost of labor and supplies used and expenses incurred in unloading fuel from the shipping medium and in the handling thereof prior to its use, if such expenses are sufficiently significant in amount to warrant being treated as a part of the cost of fuel inventory rather than being charged direct to expense as incurred.B. Amounts included herein shall be charged to expense as the fuel is used to the end that the balance herein shall not exceed the expenses attributable to the inventory of fuel on hand.ITEMS
Labor:
1. Procuring and handling of fuel.2. All routine fuel analyses.3. Unloading from shipping facility and putting in storage.4. Moving of fuel in storage and transferring from one station to another.5. Handling from storage or shipping facility to first bunker, hopper, bucket, tank, or holder of boiler house structure.6. Operation of mechanical equipment, such as locomotives, trucks, cars, boats, barges, cranes, etc. Supplies and Expenses:
7. Tools, lubricants and other supplies.8. Operating supplies for mechanical equipment.9. Transportation and other expenses in moving fuel.10. Stores expenses applicable to fuel.