(a)

1. (1) In the accumulation of utility relocation costs necessitated by a highway project, costs incurred in the operation and use of equipment and transportation vehicles are reimbursable when properly supported.
2. (2) Vehicle number, description, size, date of use, per-hour or per-mile rates, and total use, and the method for time and rate determination must be included with the invoice.

(b) Expenses cleared through transportation and heavy equipment accounts may include:

1. (1) Depreciation;
2. (2) Fuel and lubricants for vehicles including sales and excise taxes;
3. (3) Freight and express on fuel and repair parts;
4. (4) Heat, light, and power for garage and garage office;

5. (5) Insurance, including public liability and property damage insurance, on:

   1. (A) Garage equipment;
   2. (B) Transportation equipment; and
   3. (C) Heavy work equipment;
6. (6) License fees for vehicles and drivers;
7. (7) Maintenance of transportation and garage equipment;
8. (8) Operation of garages; and
9. (9) Rent on garage buildings and grounds.

(e)

1. (1) Reimbursement of transportation and equipment costs will be limited to charges to an appropriate account for the cost of equipment used for the specific relocation project.
2. (2) Arbitrary or otherwise unsupported equipment use charges will not be reimbursed.