[Code of Federal Regulations]
[Title 28, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 28CFR100.10]

[Page 418-419]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
              CHAPTER I--DEPARTMENT OF JUSTICE (Continued)
 
PART 100--COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994--Table of Contents
 
Sec. 100.10  Definitions.

    Allocable means chargeable to one or more cost objectives and can be 
distributed to them in reasonable proportion to the benefits received.
    Business unit means any segment of an organization for which cost 
data are routinely accumulated by the carrier for tracking and 
measurement purposes.
    Cooperative agreement means the legal instrument reflecting a 
relationship between the government and a party when--
    (1) The principal purpose of the relationship is to reimburse the 
carrier to carry out a public purpose of support

[[Page 419]]

or stimulation authorized by a law of the United States; and
    (2) Substantial involvement is expected between the government and 
carrier when carrying out the activity contemplated in the agreement.
    Cost element means a distinct component or category of costs (e.g. 
materials, direct labor, allocable direct costs, subcontracting costs, 
other costs) which is assigned to a cost objective.
    Cost objective means a function, organizational subdivision, 
contract, or other work unit for which cost data are desired and for 
which provision is made to accumulate and measure the cost of processes, 
products, jobs, capitalized projects, etc.
    Cost pool means groupings of incurred costs identified with two or 
more cost objectives, but not identified specifically with any final 
cost objective.
    Direct supervision means immediate or first-level supervision.
    Directly allocable cost means any cost that is directly chargeable 
to one or more cost objectives and can be distributed to them in 
reasonable proportion to the benefits received.
    Directly assignable cost means any cost that can be wholly 
attributed to a cost objective.
    Directly associated cost means any directly assignable cost or 
directly allocable cost which is generated solely as a result of 
incurring another cost, and which would not have been incurred had the 
said cost not been incurred.
    Final cost objective means a cost objective that has allocated to 
it, both assignable and allocable costs and, in the carrier's 
accumulation system, is one of the final accumulation points.
    Installed or deployed means that, on a specific switching system, 
equipment, facilities, or services are operable and available for use by 
the carrier's customers.
    Labor cost means the sum of the payroll cost, payroll taxes, and 
directly associated benefits.
    Network operations costs means all directly associated costs related 
to the ongoing management and maintenance of a telecommunications 
carrier's network.
    Plant costs means the directly associated costs related to the 
modifications of specific kinds of telecommunications plants, such as 
switches, intelligent peripherals and other network elements. These 
costs shall include the costs of inspecting, testing and reporting on 
the condition of telecommunications plant to determine the need for 
replacements, rearranges and changes; rearranging and changing the 
location of plant not retired; inspecting after modifications have been 
made; the costs of modifying equipment records, such as administering 
trunking and circuit layout work; modifying operating procedures; 
property held for future telecommunications use; provisioning costs; 
network operations costs; and receiving training to perform plant work. 
Also included are the costs of direct supervision and office support of 
this work.
    Provisioning costs means all costs directly associated with the 
resources expended within a telecommunications carrier's network to 
provide a connection and/or service to an end user of the 
telecommunications service.
    Trade secrets/proprietary information means information which is in 
the possession of a carrier but not generally available to the public, 
which that carrier desires to protect against unrestricted disclosure or 
competitive use, and which is clearly identified as such at the time of 
its disclosure to the government.
    Unit cost means the directly associated cost of a single unit of a 
good or service which is included in a cost element.