(1) ORPTS shall establish a dollar amount for the direct and indirect costs and expenses for computing and establishing railroad ceilings. In establishing this amount, ORPTS shall include the costs of obtaining valuation information, processing that information, calculating values, establishing ceilings and complying with all statutory and regulatory notice and hearing requirements for establishing those ceilings. ORPTS shall not include the cost of any contractual expenses incurred in defense of any railroad ceilings;

(2) the value of railroad real property used for transportation purposes used to establish the final railroad ceilings for the previous year for all railroad companies shall be divided into the dollar amount determined in paragraph (1) of this subdivision. This shall be the charge rate;

(3) the charge rate shall be multiplied by the value of real property used for transportation purposes which was used to compute the final railroad ceiling for a railroad company for the previous year. In the first year a railroad company receives a railroad ceiling, the charge rate shall be multiplied by the value of real property used for transportation purposes which was used to compute the tentative railroad ceiling for that company; and

(4) where a charge of less than $25 is computed, no charge shall be imposed. Annual charges unpaid more than 60 days after the billing date shall be considered past due.

(1) Costs and expenses incurred in the establishment of railroad ceilings which shall be paid from the collection of the annual charge shall include direct personal services, nonpersonal services, and indirect costs.

(2) Direct personal services shall be calculated in the following manner. ORPTS shall identify those job titles that directly perform tasks required by the Railroad Ceiling Program and shall enumerate the percent of time each particular job title is expected to spend on the program.

(3) Nonpersonal services include travel, supplies, equipment, contractual obligations, and mandated fringe benefit charges as published annually by the Office of the State Comptroller and expressed as a percentage of estimated personal service costs.

(4) Indirect costs, or overhead, include space rental, heat, utilities, security, computing and data processing costs, training and staff development costs, and the cost of executive direction and administration.

(5) In computing indirect costs, the amount of time individual employees spend in the establishment of railroad ceilings, as enumerated pursuant to paragraph (2) of this subdivision, shall be expressed as full-time employee equivalents. This number shall be divided by the number of full-time employee equivalents of ORPTS whose official station is the Albany office of ORPTS on the first day of the fiscal year for which the annual charge is determined. This percentage shall be computed to the third decimal place. The resulting percentage shall be applied to total costs for Albany space, heat, utilities, security, computing and data processing, and training and staff development to determine indirect costs other than the cost of executive direction and administration.

(6) The cost of executive direction and administration required for the establishment of railroad ceilings, which includes the costs of legal services, fiscal and administrative services, human resource management and development, and the deputy commissioner's office, shall be determined by dividing the total personal services appropriation of ORPTS for the fiscal year for which the annual charge is being computed into the salary equivalents of the sum of those individuals responsible for providing these services. The resulting percentage, computed to the third decimal place, shall be applied to the amount determined for the cost of direct personal services pursuant to paragraph (2) of this subdivision to determine the indirect cost of executive direction and administration.