“Costs of performance”, as used in RSA 77-E:4, I(c)(3), means the direct costs of providing the service or activity determined in a manner consistent with generally accepted accounting principles and in accordance with accepted conditions or practices in the trade or business of the business enterprise.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08 (from Rev 2401.07); ss by #11032, eff 1-29-16; renumbered by #11044 (formerly Rev 2401.04); ss by #13177, eff 3-6-21