((a)) ** .—** The Acquisition Services Fund provided for in is available for use by or under the direction and control of the Administrator of General Services to pay the costs of carrying out , including the cost of purchasing or renting motor vehicles and related equipment and supplies.

((b))

((1)) ** .—** The Administrator shall set prices for furnishing motor vehicles and related services under . Prices shall be set to recover, so far as practicable, all costs of carrying out .

((2)) ** .—** In the Administrator’s discretion, prices may include an increment for the estimated replacement cost of motor vehicles and related equipment and supplies. Notwithstanding , the increment may be retained as a part of the capital of the Acquisition Services Fund but is available only to replace motor vehicles and related equipment and supplies.

((c)) ** .—** The purchase price of motor vehicles and related equipment, and any increment for estimated replacement cost, shall be recovered only through charges for the cost of amortization. Costs shall be determined, and financial reports prepared, in accordance with the accrual accounting method.