Neb. Rev. Stat. § 38-152

Base costs of credentialing are the costs that are common to all professions and businesses listed in section 38-121 and include the following: (1) Salaries and benefits for employees of the department who work with credentialing activities; (2) Shared operating costs for credentialing activities that are not specific to a particular profession or business such as indirect costs, rent, and utilities; (3) Costs related to compliance assurance, including investigative costs, contested case costs, and compliance monitoring; (4) Costs of the Licensee Assistance Program under section 38-175 ; (5) Capital costs, including office equipment and computer hardware or software, which are not specific to a particular profession or business; and (6) Other reasonable and necessary costs as determined by the department.