NOTE 10. PROGRAM COSTS BY CATEGORY AND RESPONSIBILITY SEGMENT

The program costs for the years ended September 30, 2001 and September 30, 2000 by cost category and business line are as follows:

Note 10. Program Costs by Category and Responsibility Segment for the fiscal years ended September 30, 2001 and 2000

(Dollars in Thousands)		2001			2000
		Patents	Trademarks	Total	Total
Direct costs
	Personnel Services and Benefits	$ 431,901	$  70,029	$   501,930	$ 448,538
	Unfunded Personnel Services and Benefits	26,088	4,250	30,338	26,251
	Travel and Transportation	1,219	209	1,428	1,014
	Rent, Communications and Utilities	54,347	9,070	63,417	59,233
	Printing and Reproduction	52,999	2,481	55,480	51,666
	Contractual Services	103,564	13,602	117,166	103,975
	Training	3,783	534	4,317	2,156
	Maintenance and Repairs	6,142	1,513	7,655	4,739
	Supplies and Materials	7,701	646	8,347	5,420
	Equipment not Capitalized	7,995	958	8,953	3,299
	Insurance Claims and Indemnities	3,689	-	3,689	254
	Imputed Interest	96	14	110	-
	Depreciation, Amortization, or Loss on Asset Disposition	38,567	4,957	43,524	51,972
	Subtotal Direct Costs	738,091	108,263	846,354	758,517
Allocated Costs
	Automation	67,629	11,753	79,382	58,492
	Resource Management	76,817	14,074	90,891	94,319
	Subtotal Allocated Costs	144,446	25,827	170,273	152,811
Totals		$ 882,537	$ 134,090	$ 1,016,627	$ 911,328