1. All applicable direct costs including, but not limited to, salaries, wages, overtime, employee fringe benefits, services and supplies, maintenance and operation expenses, contracted services, special supplies, and any other direct expense incurred.

2. All applicable indirect costs including, but not limited to, building maintenance and operations, equipment maintenance and operations, communications expenses, computer costs, printing and reproduction, vehicle expense, insurance, debt service and like expenses when distributed on an accounted and documented rational proration system.

3. Fixed asset recovery expenses, consisting of depreciation of fixed assets, and additional fixed asset expense recovery charges calculated on the current estimated cost of replacement, divided by the approximate life expectancy of the fixed asset.

4. Administrative overhead, expressed as a single percentage, distributing and charging the expenses of the mayor and city council, city attorney office, city administration, city clerk office, management information services, finance department, human resources division, and all departmental operating expenses. Overhead shall be apportioned between tax-supported services and fee-supported services so that each of taxes and fees and charges shall proportionately defray such overhead costs.