costs
(1) Costs .— The term “costs”, with respect to a proceeding, means all costs incurred by a contractor, subcontractor, or personal services contractor, whether before or after the commencement of the proceeding, including— (A) administrative and clerical expenses; (B) the cost of legal services, including legal services performed by an employee of the contractor, subcontractor, or personal services contractor; (C) the cost of the services of accountants and consultants retained by the contractor, subcontractor, or personal services contractor; and (D) the pay of directors, officers, and employees of the contractor, subcontractor, or personal services contractor for time devoted by those directors, officers, and employees to the proceeding.