47 CFR § 32.6112 - Motor vehicle expense.
---
identifier: "/us/cfr/t47/s32.6112"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6112 - Motor vehicle expense."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6112"
section_name: "Motor vehicle expense."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---
# 32.6112 Motor vehicle expense.
(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.
[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5695, Feb. 6, 2002]