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. Also included are the costs of direct supervision and office support of this work. Unit cost means the directly associated cost of a single unit of a good or service which is included in a cost element. Privacy Policy Copyright 1998-2001 David Carney, dba Tech Law Journal.