As used in sections 1332.01 to 1332.10 of the Revised Code:

(A) “Applicable generally accepted accounting principles” means accounting principles and standards set forth in all applicable pronouncements of the governmental accounting standards board.

(B) “Cable service,” “cable system,” “franchise,” and “franchising authority” have the same meanings as in the “Telecommunications Act of 1996,” Pub. L. No. 104-104, Title III, Sections 301(a) and 302 (b)(2), 110 Stat. 114, 124, 47 U.S.C.A. 522.

(C) “Cable service provider” means any person or group of persons that is engaged in the provision of cable service over a cable system and directly or indirectly owns a significant interest in the cable system, or that through any arrangement otherwise controls or is responsible for the management and operation of the cable system.

(D) “Color of office,” “public office,” and “public official” have the same meanings as in section 117.01 of the Revised Code.

(E) “Direct costs” means all costs, whether capital costs, operating costs, or otherwise, that would be eliminated if the service or function to which they relate were discontinued.

(F) “Full cost accounting” means, in accordance with applicable generally accepted accounting principles, accounting for all direct and indirect costs, including capital costs, that are incurred in the ownership, management, or operation of a cable system or provision of cable service over a cable system.

(G) “Indirect costs” means all costs, whether capital costs, operating costs, or otherwise, that are not direct costs. Indirect costs that support multiple services or functions shall be allocated among those services and functions in proportion to the relative burden each service or function places on the cost category and by any reasonable method consistent with applicable generally accepted accounting principles.

(H) “Person” includes any individual, corporation, partnership, limited liability company, association, trust, or political subdivision.

(I) “Private cable service provider” means any cable service provider other than a public cable service provider.

(J) “Private cable service regulation” means any regulation, rule, requirement, or restriction of or by a political subdivision of this state that applies, by resolution, ordinance, rule, regulation, franchising agreement, or otherwise, to the terms and conditions of service, conditions of access to public property, permits for pole attachments, or any other matter concerning or affecting the provision of cable service over a cable system by a private cable service provider.

(K) “Public cable service provider” means any cable service provider that is a political subdivision of this state.

(L) “Public cable service recipient” means any household or business that receives cable service or benefits from video programming service, transmission service, distribution service, repair service, billing service, or customer service that is provided by, originates from, or is controlled by a public cable service provider of a political subdivision.

(M) “Public money” means any of the following:

(1) Any money received, collected by, or due a public official under color of office;

(2) Any money collected by any person on behalf of a public office or as a purported representative or agent of the public office;

(3) Any money received by any person, whether directly or indirectly, from the United States, this state, a county, municipal corporation, township, or any other public office for the purpose of performing or assisting with a governmental function or program authorized by or the responsibility of the United States, this state, a county, municipal corporation, township, or any other public office.