---
kind: "section"
citation: "18 C.F.R. § 367.81"
title: "18"
number: "367.81"
heading: "Maintenance."
url: "https://uscodex.org/cfr/18/367.81"
---

# §367.81. Maintenance.

- (a) The cost of maintenance chargeable to the various operating expense and clearing accounts includes labor, materials, overheads and other expenses incurred in maintenance work. A list of work operations applicable generally to service company property is included in [paragraph (d)](#d) of this section. Other work operations applicable to specific classes of property are listed in functional maintenance expense accounts.
- (b) Materials recovered in connection with the maintenance of property must be credited to the same account to which the maintenance cost was charged.
- (c) Maintenance of property leased from others must be treated as provided in operating expense instruction in [§ 367.82](/cfr/18/367.82.md).
- (d) This account must include the following items:
  - (1) **Direct field supervision of maintenance.**
  - (2) Inspecting, testing, and reporting on condition of property specifically to determine the need for repairs, replacements, rearrangements and changes and inspecting and testing the adequacy of repairs which have been made.
  - (3) Work performed specifically for the purpose of preventing failure, restoring serviceability or maintaining life of property.
  - (4) **Rearranging and changing the location of property.**
  - (5) **Repairing for reuse materials recovered from property.**
  - (6) **Testing for locating and clearing trouble.**
  - (7) Net cost of installing, maintaining, and removing temporary facilities to prevent interruptions in service.
  - (8) **Replacing or adding minor items of plant which do not constitute a retirement unit.** (See Service Company Property Instruction in [§ 367.59](/cfr/18/367.59.md).)

## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.