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TABLE OF CONTENTS <br />SECTION <br />PAGE <br />1. INTRODUCTION 1 <br />A. Background <br />B. Goals Of The Worldbook <br />C. Benefits Of Full Cost Accounting And Using The Workbook <br />D. Comments Conceming The Workbook <br />II. THE FULL COST ACCOUNTING METHODOLOGY 3 <br />A. Full Cost Accounting Defined <br />B. Cost Components _ <br />1. Direct Costs <br />2. Indirect Costs <br />C. Other Revenue <br />III. HOW TO USE THE WORKBOOK s <br />A. Steps To Be Completed <br />B. Forms Provided In The Workbook <br />C. How To Use The Forms <br />Exhibit 1 Process Flow Chart <br />Exhibit 2 Data Collection And Form Flow Chart <br />IV. SUMMARY FORMS 9 <br />A. Program Cost Summary (Form A) <br />B. Rate Calculation Summary (Form B) <br />C. Customer Class Cost Summary (Form C) <br />V. DETAILED COST INFORMATION FORMS <br />11 <br />A. <br />Salaries, Wages & Benefits (Form 1) <br />11 <br />B. <br />Vehicle Expense <br />13 <br />Monthly Vehicle Expense Report (Form 2) <br />Annual Vehicle Expense Report (Form 3) <br />C. <br />Capita) Costs (Form 4) <br />15 <br />D. <br />Other Direct Landfill Costs <br />18 <br />Other Landfill Costs (Form 5) <br />Predevelopment And Construction Costs (Form 6) <br />Closure & Post-Closure Care Costs (Form 7) <br />E. <br />General Operation & Maintenance Costs (Form 8) <br />23 <br />F. <br />Other Costs (Form 9) <br />25 <br />G. <br />Indirect Costs <br />26 <br />Method I: Internal Assessment Allocation (Form 10) <br />Method II: Employee Based Allocation (Form 11) <br />. 000191 <br />