The Fire Department and elected officials determine the amount they wish to bill.  Most fees are based on actual costs of responding to an incident. Average rates have been determined by itemizing costs for a typical run (from the time a fire apparatus leaves the station until it returns to the station and is re-serviced). Rates are based on actual costs, using widely accepted depreciation schedules for apparatus (including useful life equipment, repairs and maintenance, and fuel), and labor rates (an average department’s “actual personnel expense” and not just a fire fighters basic wage. The actual personnel expense includes costs of wages, retirement, benefits, worker’s comp and insurance.