– 145 – (5.2 – ITU-R) ANNEX New cost-allocation methodology The cost allocation methodology consists in a 4-step process to allocate the costs from the organizational units to the Goals of the Union. The whole process is summarized in the diagram provided in Appendix. As a preliminary phase of the cost-allocation methodology, direct costs, which include planned expenses and documentation costs (translation, typing and reprography), are directly assigned to the Outputs, Bureaux and Departments for which they were planned. Step 1 The costs of the General Secretariat centralized services are distributed to the three Bureaux (BR, TSB, BDT) and the Intersectoral activities through a cost-allocation driver. The General Secretariat centralized services include: - Centralized support services, such as building facilities, Conference support services, IS support to meetings and conferences; - Centralized administrative services, such as Financial and Human resources management, Legal Affairs. Step 2 The costs of the three Bureaux and Intersectoral activities are reallocated to the Outputs based on a Time survey. The costs of the Bureaux and Intersectoral activities include: their respective planned costs, documentation costs, and the costs received from the reallocation of the General Secretariat centralized services. Step 3 The costs of the Outputs are distributed to the Strategic Objectives of the ITU Strategic Plan based on a cost-allocation driver. The costs of the Outputs include: their respective planned costs, documentation costs, and the costs received from the three Bureaux and Intersectoral activities. Step 4 The costs of the Strategic Objectives are reallocated to the Goals of the Union as described in the ITU Strategic Plan based on a cost-allocation driver.