Title 36, Chapter 90, Section 2
As used in this chapter, the term:
(1) "Cable service" means:
(A) The one-way transmission to subscribers of (i) video
programming or (ii) other programming service; and
(B) Subscriber interaction, if any, which is required for the
selection or use of such video programming or other programming
(2) "Capital costs" means all costs of providing a service which
are capitalized in accordance with generally accepted governmental
(3) "Cross-subsidization" or "cross-subsidize" means the payment
of any item of direct or indirect costs of providing a service
which is not accounted for in the full cost accounting of
providing the service.
(4) "Direct costs" means those expenses of a public provider which
are directly attributable to the provision of a service that would
be eliminated if the provision of said service were discontinued.
(5) "FCC" means the Federal Communications Commission.
(6) "Franchising authority" means any governmental entity which is
empowered by law to grant a franchise and which is also a public
(7) "Full-cost accounting" means the accounting for all costs
incurred by a public provider in providing a service, including
all direct and indirect costs, as required by this chapter. In
preparation of such accounting, a public provider shall utilize
cost accounting standards promulgated by the federal Costs
Accounting Standards Board of the federal Office of Management and
Budget so as to assure that all direct and indirect costs are
(8) "Generally accepted governmental accounting principles" means
the accounting standards promulgated from time to time by the
Governmental Accounting Standards Board.
(9) "Indirect costs" means any costs identified with two or more
services or other public provider functions and which are not
directly identified with a single service. Indirect costs may
include, but are not limited to, administration, accounting,
personnel, purchasing, legal, and other staff or departmental
support. Indirect costs shall be allocated to two or more
services in proportion to the relative burden each respective
service places upon the cost category.
(10) "Private provider" means any person, firm, partnership,
corporation, or association offering service, other than a public
(11) "Public provider" means any county, municipal corporation, or
other political subdivision of the state which provides service;
any authority or instrumentality acting on behalf of or for the
benefit of any county, municipal corporation, or other political
subdivision of the state which provides service; and any authority
or instrumentality created by the state which provides service.
(12) "Service" means cable service provided by a private provider
or a public provider.
(13) "Subscriber" means any private person lawfully receiving any
cable service provided by a private or public provider by means of
or in connection with a cable system.