### Question
What is the definition of unutilized and underutilized plant-capacity costs?


### Answer
The definition of **unutilized and underutilized plant-capacity costs** is as follows in *10 U.S.C. § 7541*:

> the costs associated with operating and maintaining the facilities and equipment of an Army arsenal that the Secretary of the Army determines are required to be kept for mobilization needs, in those months in which the facilities and equipment are not used or are used only 20 percent or less of available work days

#### Citation:
  - *10 U.S.C. § 7541*
  - Heading: **Subtitle B-Army > PART IV-SERVICE, SUPPLY, AND PROCUREMENT > CHAPTER 763-PROCUREMENT**

