This account shall include the wages of drivers, chauffeurs, stablemen, garagemen and other employees in garages and stables; cost of food, keep and shoeing of horses; veterinary and other stable expenses, fuel, gasoline and all other materials and supplies for garages and stables.
This account shall include the stable expenses of all horses regardless of where they are used. Amounts received from sale of manure shall be credited to this account.
This account may also include the delayed freight or express charges, or charges of a trivial nature covering the cost of transportation on materials and supplies which cannot readily be charged to individual items.
220 CMR, 52.610-7