Maintenance supervision and engineering expenses

The cost of labor and expenses incurred in the general supervision and direction of the maintenance of power generation stations. The supervision and engineering included consists of the pay and expenses of superintendents, engineers, clerks, other employees, and consultants engaged in supervising and directing the maintenance of each utility function. Direct supervision and engineering of specific activities, such as fuel handling, boiler room operations, generator operations, etc., are charged to the appropriate accounts.