3.02.030 Costs reasonably borne.

   (A)   "Costs reasonably borne" are:

      (1)   All applicable direct costs, including, but not limited to, salaries, wages, fringe benefits, services and supplies, equipment costs, operations expenses, contracted services, special supplies and any other direct expense incurred;

      (2)   All applicable indirect costs, including, but not restricted to, building maintenance and operations, equipment maintenance, communication, printing and reproduction and like distributed expenses;

      (3)   Fixed asset recovery expenses, consisting of depreciation on fixed assets and additional charges, calculated on the current estimated cost of replacement divided by the approximate life expectancy of the fixed asset. A further additional charge to make up the depreciation not previously recovered and reserved in cash also shall be calculated so as to recover such unrecovered depreciation over the remaining life of the asset;

      (4)   General overhead, expressed as a percentage, distributing and charging the expenses of the City Council, City Manager, Finance, City Treasurer, City Clerk, City Attorney, Human Resources, Information Technology, and all other staff and support services;

      (5)   Departmental overhead, expressed as a percentage, distributing and charging the cost of each department head and his or her supporting expenses.

   (B)   "Actual costs" are those applicable direct costs noted in § 3.02.030(A)(1) above.

   (C)   "Full costs" are those applicable direct costs noted in § 3.02.030(A)(1), plus those indirect costs, fixed asset recovery expenses, general overhead and departmental overhead costs noted in §§ 3.02.030(A)(2) through 3.02.030(A)(5) above.

(`78 Code, § 3.02.030.) (Ord. 3134 § 1, 2013; Ord 1914 (part), 1989; Ord. 1732 § 1 (part), 1984.)