Pursuant to RCW 41.06.142 (4)(e), an employee business unit's bid shall include the fully allocated cost of the service. These fully allocated costs include, but are not limited to:

1. (1) Direct costs; which are costs that the service consumes or expends and thus are chargeable to the service. These direct costs include, but are not limited to:

   1. (a) Salaries, wages, overtime, and benefits of employees directly performing the service;
   2. (b) Purchased services, supplies and materials;
   3. (c) Space, rents, and leases;
   4. (d) Equipment and depreciation;
   5. (e) One-time, transition, or start-up costs; and
   6. (f) Travel.
2. (2) Indirect costs that would be reduced or eliminated if the service currently being provided by employees were instead provided by an outside contractor.
3. (3) Inflation assumptions.

[Statutory Authority: 2011 c 43. WSR 11-23-093, recodified as § 200-320-215, filed 11/17/11, effective 11/17/11. Statutory Authority: RCW 41.06.142. WSR 04-07-104, § 236-51-215, filed 3/17/04, effective 7/1/05.]