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For the purposes of this regulation:
(a) Allocable cost means a cost allocable to a particular cost objective (i.e., a specific function, project, process, or organization) if the costs incurred are chargeable or assignable to such cost objectives in accordance with the relative benefits received or other equitable relationships. Subject to the foregoing, a cost is allocable if:
(1) It is incurred solely for materials or services sold;
(2) It benefits both the customer and the Department in proportions that can be approximated through use of reasonable methods, or
(3) It is necessary to the overall operation of the Department and is deemed to be assignable in part to materials or services sold.
(b) Byproduct material means any radioactive material (except special nuclear material) yielded in or made radioactive by exposure to the radiation incident to the process of producing or utilizing special nuclear material.
(c) Charges means an accumulation of job related costs for materials and services sold by the Department.
(d) Commerical price means the price that a willing buyer is currently paying or would pay a willing seller for materials and services in the market.
(e) Direct cost is any cost which can be identified specifically with a particular final cost objective.
(f) Full cost includes all direct costs and all allocable costs of producing the material or providing the service consistent with generally accepted accounting principles. Direct costs and allocable costs may include, but are not limited to, the following cost elements:
(1) Direct labor.
(2) Personnel fringe benefits.
(3) Direct materials.
(4) Other direct costs.
(5) Processing materials and chemicals.
(6) Power and other utilities.
(8) Indirect cost, i.e., common costs which cannot be directly assigned to specific cost objectives and are therefore allocated to cost objectives in a systematic cost allocation process.
(9) Depreciation which includes depreciation costs that are directly associated with facilities and equipment utilized, and allocated depreciation costs for support and general facilities and equipment.
(10) Added factor includes general and administrative costs and other support costs that are incurred for the benefit of the Department, an organizational unit or a material or service as a whole.
(g) Prices means the monetary amounts generally established and published for recurring sales of the same materials and services.
(h) Source material means uranium or thorium.
(i) Special nuclear material means plutonium, uranium enriched in the isotope 233 or in the isotope 235, or any materials artificially enriched by any of the foregoing. Special Nuclear Material does not include source material.