The analysis uses a story approach to track offenders through specific processes such as booking and the trial. It introduces and explains several basic concepts. A cost objective is any activity for which a separate measurement of cost is derived. A loaded resource unit is the dollar amount of all direct and indirect costs associated with a measure of resource use. Cost allocation is the process of distributing an aggregate dollar amount to cost objectives, agency functions, or any other categories of interest. Finally, indirect costs such as administration and training are those that cannot easily be allocated to direct operations. The analysis emphasizes that an employee's hourly rate gives little information about the costs of processes. Tables, glossary, and sample time log.