As used in this subchapter, the following definitions apply:

(1) "ACA standards" means the most recent edition of the "American Correctional Association Standards for Adult Correctional Institutions" published by the American Correctional Association, 4380 Forbes Boulevard, Lanham, MD 20706-4322.

(2) "Actual prisoner days" means the sum of the number of inmates housed at the facility each day of the fiscal year, July 1 through June 30.

(3) "Allocated direct costs" means the costs that are common to more than one unit within the facility, such as food and utility costs. An allocated direct cost is divided between the departments within the facility using an appropriate ratio.

(4) "Allocation" means the assignment of costs, or a group of costs, to one or more areas in a reasonable and realistic proportion to the benefit each area receives.

(5) "Average daily population (ADP)" means the total number of inmates housed for the year divided by the number of days in the year and can reflect the average population for the state portion of the facility, the county portion of the facility, or the total facility average population.

(6) "Average population ratio" means the average daily state inmate population as a percentage of the total facility average daily population.

(7) "Bed ratio" means the number of contracted state prison beds as a percentage of total identified facility beds.

(8) "Capital costs" means the costs of the buildings, major improvements, and equipment (over $5,000) reduced by the actual amount of any federal and Montana Department of Corrections capital improvement grants.

(9) "Chart of accounts" means a listing of specific accounts utilizing the state/county budget, accounting, and reporting system (BARS) to categorize expenditure types in accordance with the Montana Department of Corrections per diem worksheet.

(10) "Department" means the Montana Department of Corrections (MDOC) established in 2-15-2301, MCA.

(11) "Depreciation" means an accounting method of recovering a capital cost expenditure.

(12) "Facility" means a regional correctional facility.

(13) "NCCHC standards" means the most recent edition of the "National Commission of Correctional Health Care Standards for Adult Correctional Institutions" published by the National Commission on Correctional Health Care, P.O. Box 11117, Chicago, IL 60611.

(14) "Operating costs" means expenditures excluding personal services that relate to the operation of the facility and directly benefit state inmates.

(15) "Per diem rate" means the cost per inmate per day that the department pays to the operator of the regional correctional facility and reflects both the direct and indirect costs of the operation.

(16) "Per diem worksheet" means the MDOC Per Diem Calculation Worksheet for Regional Correctional Facilities that the regional correctional facility and the department must use to calculate the regional correctional facility per diem rate.

(17) "Shared or common areas" means areas of the facility that are used by, or for the benefit of, both state prisoners and other facility inmates.

(18) "Square footage ratio" means the square footage of the state portion of the facility compared to the square footage of the whole facility and is expressed as a percentage.

(19) "State portion" means that part of the regional correctional facility that is utilized for the confinement or benefit of state prisoners over which the department has responsibility for custody.

(20) "Unallowable costs" means programs and services that do not have a direct benefit to persons confined in a regional correctional facility.

(21) "Volume ratio" means the cubic footage of the state portion of the facility compared to the cubic footage of the whole facility and is expressed as a percentage.