NOTE 12. Program Costs by Category and Responsibility Segment
The program costs for the years ended September 30, 2005 and 2004 by cost category and business line were as follows:
| 2005 | 2004 | |||||
|---|---|---|---|---|---|---|
| Patent | Trademark | Total | Patent | Trademark | Total | |
|
Direct Costs
|
||||||
|
Personnel Services and Benefits
|
$ 646,517 | $ 80,023 | $ 726,540 | $ 603,616 | $ 72,571 | $ 676,187 |
|
Travel and Transportation
|
597 | 66 | 663 | 364 | 64 | 428 |
|
Rent, Communications, and Utilities
|
82,578 | 8,415 | 90,993 | 76,313 | 8,906 | 85,219 |
|
Printing and Reproduction
|
68,888 | 807 | 69,695 | 71,757 | 1,197 | 72,954 |
|
Contractual Services
|
156,111 | 23,226 | 179,337 | 150,376 | 22,267 | 172,643 |
|
Training
|
2,518 | 209 | 2,727 | 639 | 30 | 669 |
|
Maintenance and Repairs
|
8,923 | 2,115 | 11,038 | 8,048 | 2,029 | 10,077 |
|
Supplies and Materials
|
6,826 | 408 | 7,234 | 6,776 | 418 | 7,194 |
|
Equipment not Capitalized
|
6,799 | 892 | 7,691 | 5,585 | 1,846 | 7,431 |
|
Insurance Claims and Indemnities
|
— | — | — | (31) | — | (31) |
|
Depreciation, Amortization, or Loss on Asset Dispositions
|
26,131 | 6,077 | 32,208 | 32,468 | 4,926 | 37,394 |
 |
||||||
|
Subtotal Direct Costs
|
1,005,888 | 122,238 | 1,128,126 | 955,911 | 114,254 | 1,070,165 |
|
||||||
|
Allocated Costs |
||||||
|
Automation
|
106,530 | 19,593 | 126,123 | 82,854 | 14,333 | 97,187 |
|
Resource Management
|
140,709 | 29,070 | 169,779 | 107,026 | 14,803 | 121,829 |
|
||||||
|
Subtotal Allocated Costs
|
247,239 | 48,663 | 295,902 | 189,880 | 29,136 | 219,016 |
|
||||||
|
Total Program Costs |
$1,253,127 | $170,901 | $1,424,028 | $1,145,791 | $143,390 | $1,289,181 |
 |
||||||
The unfunded portion of personnel services and benefits for the years ended September 30, 2005 and 2004 was $801 thousand and $2,372 thousand, respectively.
