"Costs reasonably borne" are:
(A) All applicable direct costs including, but not limited to, salaries, wages, fringe benefits, services and supplies, operations expenses, contracted services, special supplies and any other direct expense incurred.
(B) All applicable indirect costs including, but not restricted to, building maintenance, communication, printing and reproduction, and like distributed expenses.
(C) 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.
(D) General overhead, expressed as a percentage, distributing and charging the expenses of the City Council, City Manager, Finance Department, City Treasurer, City Clerk, City Attorney, community promotion, personnel and all other staff and support services.
(E) Departmental overhead, expressed as a percentage, distributing and charging the cost of each department head and his or her supporting expenses.