Kan. Admin. Regs. § 1-33-3

Current through Register Vol. 43, No. 32, August 8, 2024

Section 1-33-3 - Distributed overhead costs

Distributed overhead costs shall be determined by summing the following fixed and variable costs and then developing average monthly costs on an annual basis:

(a) Rental of space, including power and air conditioning.

(b) Labor, to include computer operators, supervisors, and clerical personnel, directly assigned to operation and pro-rata share of DCS administrative costs.

(c) Supplies, to include standard forms, punched cards, specialized materials and equipment.

(d) Charges required to provide a lawful depreciation reserve fund pursuant to K.S.A. 1976 Supp. 75-4704(a).

(e) Software overhead is an item within distributed overhead costs. It applies to computer programs procured for generalized applications. Generalized applications are those used by all clients of the computer services division. Included in this category are software systems such as operating systems, compilers, assemblers, data base management systems, and general purpose utility programs.

Kan. Admin. Regs. § 1-33-3

Authorized by K.S.A. 75-3706, 75-4703; effective, E-74-4, Nov. 2, 1973; effective May 1, 1975; amended May 1, 1978.