Non-claims costs means those expenses for administrative services that are not—
(1) Incurred claims (as provided in § 423.2420(b)(2) through (b)(4));
(2) Expenditures on quality improving activities (as provided in § 423.2430);
(3) Licensing and regulatory fees (as provided in § 423.2420(c)(2)(i)); or
(4) State and Federal taxes and assessments (as provided in § 423.2420(c)(2)(ii) and (iii)).