Cost category | Definition |
---|---|
Capital hardware | Infrastructure or equipment purchases required to establish services or implement changes to service delivery method, which are not consumed during normal service operation |
Capital software | Planning, procurement, and initial training costs associated with establishing new services or implementing changes to service delivery method |
Capital maintenance | Expenses required to repair, rehabilitate, or otherwise maintain functionality of capital hardware, including labor costs required for these purposes |
Recurrent training | Training required to ensure proper ongoing service provision regardless of changes to service delivery |
Consumables | Products and supplies that are consumed during normal operation |
Personnel | Labor costs associated with normal operation of a service, including staff benefits |
Direct support | Expenses required to supervise and monitor service provision to ensure safety and sustainability that support but do not have direct service outputs, such as auditing or developing management plans |
Financing | Loan interest and other fees associated with debt financing |
Contracted services | Fees paid to external providers to perform all or part of normal EHS operation, including multiple other cost categories, where expenses cannot be accurately disaggregated into categories above; where fees fall solely within another cost category described above, expenses should be included therein |