28 C.F.R. § 100.10
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-
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.
28 C.F.R. § 100.10