costs
(B)The term “costs”, with respect to a proceeding— (i)means all costs incurred by a contractor or subcontractor, or personal services contractor, whether before or after the commencement of any such proceeding; and (ii)includes— (I)administrative and clerical expenses; (II)the cost of legal services, including legal services performed by an employee of the contractor or subcontractor, or personal services contractor; (III)the cost of the services of accountants and consultants retained by the contractor or subcontractor, or personal services contractor; and (IV)the pay of directors, officers, and employees of the contractor or subcontractor, or personal services contractor for time devoted by such directors, officers, and employees to such proceeding.