Definition
The amount referred here represents the
cost to the employer in the training of its employees. It includes the net cost to the employer of establishment-owned building and equipment used for employees' training in the form of maintenance expenditures, fees, property taxes, insurance, interest, depreciation, etc. but not capital investment on building, equipment or land and labor cost of training personnel employed by the establishment. It also includes payments made to outside instructors and other training institutions on behalf of the workers and reimbursement of school fees to workers. If the respondent is engaged in the education services, cost to the employer does not refer to the maintenance, etc. of the educational institution, for example, which is for students.