[Code of Federal Regulations] [Title 5, Volume 3] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 5CFR1645.1] [Page 269] TITLE 5--ADMINISTRATIVE PERSONNEL CHAPTER VI--FEDERAL RETIREMENT THRIFT INVESTMENT BOARD PART 1645_CALCULATION OF SHARE PRICES--Table of Contents Sec. 1645.1 Definitions. (a) Definitions generally applicable to the Thrift Savings Plan are set forth at 5 CFR 1690.1. (b) As used in this part: Accrued means that income is accounted for when earned and expenses are accounted for when incurred. Administrative expenses means expenses described in 5 U.S.C. 8437(c)(3). Basis means the number of shares of an investment fund upon which the calculation of a share price is based. Business day means any calendar day for which share prices are calculated. Forfeitures means amounts forfeited to the TSP pursuant to 5 U.S.C. 8432(g)(2) and other non-statutory forfeited amounts, net of restored forfeited amounts.