Section 15 AAC 90.030 - Qualified expenditures(a) For purposes of reimbursement under this chapter, an expenditure is a qualified expenditure only if it meets the requirements set out in AS 43.90.110(a)(1)(C) and this chapter, and is an actual and reasonable expenditure directly and reasonably related to a qualified activity that is paid by the licensee. Qualified expenditures include(1) payment to an employee of the licensee, for the time expended on a qualified activity, for salary and wages, including the amount of customary or required benefits, and costs of business-related travel and meals during travel that the licensee reimburses to an employee under the licensee's contract of employment or standard written operating practice for the employee; however, a qualified expenditure does not include any portion of a (A) bonus, stock option, or other payment above an employee's salary, wages, and customary or required benefits; or(B) severance payment or other termination allowance paid to an employee;(2) costs and expenses, including supplies, of office space leased exclusively for the project after the date that a license is issued under AS 43.90; if the office space is used for any activity other than for the project, the qualified expenditures include only the portion of the costs and expenses that are directly and reasonably related to the amount of use and cost incurred specifically for a qualified activity;(3) costs of acquiring, leasing, installing, operating, transporting, maintaining, repairing, and replacing equipment and materials, including sales and use taxes, but not if the costs result from damage or loss due to gross negligence, willful misconduct, or criminal conduct by the licensee or an employee, officer, or contractor of the licensee;(4) costs of transporting and maintaining equipment and materials, and personnel transportation, temporary living quarters, and subsistence for environmental studies, field studies, and surveys;(5) costs of contract services, subject to the same limitations as the licensee's costs in this section;(6) net premiums for insurance the licensee is required to carry;(7) costs of acquiring, leasing, installing, operating, repairing, and maintaining communications systems and computer systems necessary for the project, including sales and use taxes;(8) costs of required permits and licenses;(9) costs for non-litigation legal services only;(10) costs of compliance with ecological, environmental, and health and safety requirements, but not if the costs result from damage or loss due to gross negligence, willful misconduct, or criminal conduct by the licensee or an employee, officer, or contractor of the licensee; and(11) other costs determined by the commissioners to be qualified expenditures.(b) Qualified expenditures in (a) of this section do not include expenditures that are not actually paid by the licensee, not reasonable, or not directly and reasonably related to a qualified activity, and do not include any expenditure for (1) overhead costs, including (A) salaries, wages, employee benefits, and business-related expenses of the licensee's employees performing functions not directly related to a qualified activity;(B) office and other expenses not directly related to a qualified activity; and(C) costs of administration, accounting, human resources, training, property and income taxes, entertainment, self-insurance, and warehousing;(2) lobbying costs, including costs of engaging in an assignment for the purpose of influencing legislative or administrative action of a government entity if the assignment is substantially the same as an assignment for the purpose of influencing state legislative or administrative action that would require registration under AS 24.45.041;(3) litigation costs and fees, including costs and fees associated with dispute resolution in judicial, arbitration, or administrative proceedings;(4) the cost of an asset or work product acquired or developed by the licensee before the license is issued under AS 43.90; or(5) payments for civil or criminal restitution, judgment or interest on a judgment, penalty, or fine.Eff. 11/30/2007, Register 184Authority:AS 43.90.110
AS 43.90.220
AS 43.90.230
AS 43.90.400