As used in this Chapter, the following terms and phrases shall have the meanings hereinafter ascribed to them:

(1)  “Advanced service” means high-speed Internet access capability in excess of 144 kilobits per second both upstream and downstream.

(2)  “Cable television service” means:

(a)  The one-way transmission to subscribers of video programming or other programming service.

(b)  Subscriber interaction, if any, that is required for the selection or use of the video programming or other programming service.

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

(4)  “Commercially sensitive marketing information” means marketing plans or strategies, customer lists, and trade secrets pursuant to La. Rev. Stat. 51:1431.

(5)  “Cost allocation plan” means a formally adopted procedure for allocating direct and indirect costs, which is developed in accordance with rules and regulations promulgated by the Louisiana Public Service Commission.

(6)  “Covered services” means telecommunications services, advanced services and cable television services, individually and collectively, and regardless of the technology used to provide those services, unless otherwise specified in this Chapter.

(7)  “Cross subsidize” means to pay a cost included in the direct costs or indirect costs of providing a covered service that is not accounted for in the full cost of accounting of providing the service, other than the payment of start-up costs.

(8)  “Direct costs” means those expenses of a local government that:

(a)  Are directly attributable to providing a covered service.

(b)  Would be eliminated if the service described in Subparagraph (8)(a) was not provided by the local government.

(9)  “Enterprise fund” means a separate fund to account for the local government’s operations of covered services, established and maintained in accordance with generally accepted accounting principles as described by the Governmental Accounting Standards Board (GASB).

(10)  “Examination” means an attestation performed for the purpose of expressing an opinion on an assertion that is the responsibility of another party in accordance with “Statements on Standards for Attestation Engagements” published by the American Institute of Certified Public Accountants.

(11)  “Feasibility consultant” means an individual or entity with expertise in the processes and economics of providing covered services.

(12)  “Full costs” means all capital costs, direct costs and indirect costs.

(13)(a)  “Full-cost accounting” means the accounting of all costs incurred by a local government in providing a covered service.

(b)  The costs included in a full-cost accounting include all capital costs, direct costs and indirect costs.

(14)(a)  “Indirect costs” means any costs:

(i)  Identified with two or more services or other functions.

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

(b)  “Indirect costs” may include cost factors for administration, accounting, personnel, purchasing, legal support, and other staff or departmental support.

(15)  “Local governing authority” means the legislative body of a local government.

(16)  “Local government” means any parish, municipality, or other political subdivision of the state and any utility authority, board, branch, department or other unit thereof.

(17)  “Private provider” means a person that:

(a)  Provides a covered service.

(b)  Is a private entity.

(18)  “Start-up costs” means those costs reasonably and prudently incurred by the local government (including legal and professional services) in obtaining the feasibility study required under this Chapter, in seeking to obtain assent of the financial market place for funding the proposed project, and other related costs through the closing of the sale of the bonds or other financing vehicles supporting the provisioning of covered services, and specifically excludes capital costs as defined herein.

(19)  “Telecommunications service” means the two-way transmission of signs, signals, writing, images, sounds, messages, data, or other information of any nature by wire, radio, light waves, or other electromagnetic means offered to the public generally.

(20)  “Subscribers” means a person that lawfully receives a covered service.

Acts 2004, No. 736, §1, eff. July 6, 2004.