(a) The cost of repairs chargeable to the various operating expense accounts includes labor employed, materials used, and expenses incurred in all current maintenance (not including depreciation and amortization), such as:

1. (1) inspecting, testing, and reporting on the condition of operating property specifically to determine the need for repairs, minor replacements, rearrangements, and changes;
2. (2) testing for, locating, preventing, and clearing trouble;
3. (3) restoring condition of property damaged by wear and tear, decay, or action of the elements;
4. (4) replacing minor items of operating property (see also § 197.23, subd. [b][2][ii]);
5. (5) rearranging and changing the location of property not retired;
6. (6) restoring the condition of property damaged by storms, breakage, floods, fire, accident, or other casualties (see also subd. [b]);
7. (7) repairing materials for re-use;
8. (8) maintenance work on rights of way for transmission or distribution system;
9. (9) reconstructing or remodeling items of construction and equipment not resulting in a betterment (see § 197.23, subd. [b][2][ii]);
10. (10) cutting and replacing pavement, pavement base, and sidewalks in connection with repairs;
11. (11) training employees for repair work;
12. (12) inspecting and testing after repairs have been made;
13. (13) related costs of local plant administration, general plant administration, and engineering, supervision, transportation, shop and stores expenses, and use of tools and implements (see accounts 802-808); except that such allocations are not mandatory for Class D utilities.