(1) "Cable television service" means: (a) the one-way transmission to subscribers of: (i) video programming; or (ii) other programming service; and (b) subscriber interaction, if any, that is required for the selection or use of: (i) the video programming; or (ii) other programming service.

(a) the one-way transmission to subscribers of: (i) video programming; or (ii) other programming service; and

(i) video programming; or

(ii) other programming service; and

(b) subscriber interaction, if any, that is required for the selection or use of: (i) the video programming; or (ii) other programming service.

(i) the video programming; or

(ii) other programming service.

(2) "Capital costs" means all costs of providing a service that are capitalized in accordance with generally accepted accounting principles.

(3) "Cross subsidize" means to pay a cost included in the direct costs or indirect costs of providing a service that is not accounted for in the full cost of accounting of providing the service.

(4) "Direct costs" means those expenses of a municipality that: (a) are directly attributable to providing: (i) a cable television service; or (ii) a public telecommunications service; and (b) would be eliminated if the service described in Subsection (4)(a) were not provided by the municipality.

(a) are directly attributable to providing: (i) a cable television service; or (ii) a public telecommunications service; and

(i) a cable television service; or

(ii) a public telecommunications service; and

(b) would be eliminated if the service described in Subsection (4)(a) were not provided by the municipality.

(5) "Feasibility consultant" means an individual or entity with expertise in the processes and economics of providing: (a) cable television service; and (b) public telecommunications service.

(a) cable television service; and

(b) public telecommunications service.

(6) (a) "Full-cost accounting" means the accounting of all costs incurred by a municipality in providing: (i) a cable television service; or (ii) a public telecommunications service. (b) The costs included in a full-cost accounting include all: (i) capital costs; (ii) direct costs; and (iii) indirect costs.

(a) "Full-cost accounting" means the accounting of all costs incurred by a municipality in providing: (i) a cable television service; or (ii) a public telecommunications service.

(i) a cable television service; or

(ii) a public telecommunications service.

(b) The costs included in a full-cost accounting include all: (i) capital costs; (ii) direct costs; and (iii) indirect costs.

(i) capital costs;

(ii) direct costs; and

(iii) indirect costs.

(7) (a) "Indirect costs" means any costs: (i) identified with two or more services or other functions; and (ii) that are not directly identified with a single service or function. (b) "Indirect costs" may include cost factors for: (i) administration; (ii) accounting; (iii) personnel; (iv) purchasing; (v) legal support; and (vi) other staff or departmental support.

(a) "Indirect costs" means any costs: (i) identified with two or more services or other functions; and (ii) that are not directly identified with a single service or function.

(i) identified with two or more services or other functions; and

(ii) that are not directly identified with a single service or function.

(b) "Indirect costs" may include cost factors for: (i) administration; (ii) accounting; (iii) personnel; (iv) purchasing; (v) legal support; and (vi) other staff or departmental support.

(i) administration;

(ii) accounting;

(iii) personnel;

(iv) purchasing;

(v) legal support; and

(vi) other staff or departmental support.

(8) "Private provider" means a person that: (a) provides: (i) cable television services; or (ii) public telecommunications services; and (b) is a private entity.

(a) provides: (i) cable television services; or (ii) public telecommunications services; and

(i) cable television services; or

(ii) public telecommunications services; and

(b) is a private entity.

(9) "Public telecommunications service" means the two-way transmission of signs, signals, writing, images, sounds, messages, data, or other information of any nature by wire, radio, lightwaves, or other electromagnetic means offered to the public generally.

(10) "Public telecommunications service facilities" means a facility described in Subsection 10-18-105(2).

(11) "Subscribers" means a person that lawfully receives: (a) cable television services; or (b) public telecommunications services.

(a) cable television services; or

(b) public telecommunications services.