(C) For local governments which provide collection, recycling, transfer station services, or all three services, "full cost" shall, at a minimum, include an itemized accounting of:

1. (1) the cost of equipment, including, but not limited to, trucks, containers, compactors, parts, labor, maintenance, depreciation, insurance, fuel and oil, and lubricants for equipment maintenance;
2. (2) the cost of overhead, including, but not limited to, supervision, payroll, land, office and building costs, personnel and administrative costs of running the waste management program, and support costs from other departments, government agencies, and outside consultants or firms;
3. (3) the cost of employee social security, worker's compensation, pension and health insurance payments; and
4. (4) disposal cost and laboratory and testing costs.

(D) For local governments which provide disposal services, "full cost" shall, at a minimum, include an itemized accounting of:

1. (1) the cost of land, disposal site preparation, permits and licenses, scales, buildings, site maintenance and improvements;
2. (2) the cost of equipment, including operation and maintenance costs such as parts, depreciation, insurance, fuel and oil, and lubricants;
3. (3) the cost of labor and overhead, including, but not limited to, supervision, payroll, office and building costs, personnel and administrative costs of running the waste management program, and support costs from, and studies provided by, other departments, government agencies, and outside consultants or firms;
4. (4) the cost of employee social security, worker's compensation, pension and health insurance payments; and
5. (5) disposal costs, leachate collection and treatment costs, site monitoring costs, including, but not limited to, sampling, laboratory and testing costs, environmental compliance inspections, closure and postclosure expenditures, and escrow, if required.