(a) Bad debts, including losses arising from uncollectible accounts and any related legal costs. Uncollected parent fees are not considered to be bad debts if sufficient documentation of collection attempts exists;

(b) Contributions;

(c) Costs of amusement or entertainment;

(d) Costs of fines or penalties;

(e) Costs of idle facilities unless those costs are related to a partial year program and the costs of the idle facilities have been approved by the Early Education Division;

(f) Costs incurred after the contract has been terminated;

(g) Fund raising costs except as specified in section 17707 of this chapter;

(h) Consumer interest except:

(i) Investment management costs;

(j) Costs of organization of a nonprofit corporation such as incorporation fees or consultant fees;

(k) Public relations consultant fees;

(l) Costs of legal, consulting and accounting services incurred in prosecution of claims against the state;

(m) State and federal income taxes;

(n) Costs for the acquisition of sites and buildings except through depreciation;

(o) Bonuses unless part of a collective bargaining agreement;

(p) Compensation to the members of the board of directors except for:

(q) Costs of subcontracts which increase the contractor's cost or subcontracts which contain a provision for reimbursement for cost-plus a percentage-of-costs.