costs
(1) Costs .— The term “costs”, with respect to a proceeding— (A) means all costs incurred by a contractor or subcontractor, or personal services contractor, whether before or after the commencement of any such proceeding; and (B) 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.