Accrued Expenditures 
The charges incurred by the grantee during a given period requiring the provision of funds for:
a) goods and other tangible property received;
b) services performed by employees, contractors, subgrantees, subcontractors, and other payees; and
c) other amounts becoming owed (by the grantee) under programs for which no current services or performance is required, such as annuities, insurance claims, and other benefit payments [29 CFR 97.3].
Dislocated Worker An individual who:
a)1) has been terminated or laid off, or who has received a notice of termination or layoff, from employment; 2)i) is eligible for or has exhausted entitlement to unemployment compensation; or (ii) has been employed for a duration sufficient to demonstrate, to the appropriate entity at a one-stop center referred to in section 134(c), attachment to the workforce, but is not eligible for unemployment compensation due to insufficient earnings or having performed services for an employer that were not covered under a State unemployment compensation law; and 3) is unlikely to return to a previous industry or occupation;
b)(1) has been terminated or laid off, or has received a notice of termination or layoff, from employment as a result of any permanent closure of, or any substantial layoff at, a plant, facility, or enterprise; 2) is employed at a facility at which the employer has made a general announcement that such facility will close within 180 days; or 3) for purposes of eligibility to receive services other than training services described in section 134(d)(4), intensive services described in section 134(d)(3), or supportive services, is employed at a facility at which the employer has made a general announcement that such facility will close;
c) was self-employed (including employment as a farmer, a rancher, or a fisherman) but is unemployed as a result of general economic conditions in the community in which the individual resides or because of natural disasters; or
d) is a displaced homemaker.
Extraordinary Costs Costs associated with training of participants in NEG-OJT programs may include, but are not limited to:
a) More intense supervision;
b) Above average material waste;
c) Abnormal wear on tools;
d) Down time; and
e) Lower rates of production.
Grantee A recipient of grant funds for the Adult, Youth, Dislocated Worker, or other program. A grantee might also be a designee, or as determined by DCEO, Office of Employment and Training (OET). (Please refer to the specific WIA, ARRA, or Trade policy (or notice) to determine the eligible list of grantees.)
Obligation The amounts of orders placed, contracts and subgrants awarded, services received and similar transactions that require payment by the recipient during the same or future period. (29 CFR Part 97.3) Contracts and subgrants must be fully executed to be included as an obligation. Some examples of an obligation are summer youth contracts, ITAs, open purchase orders, service provider contracts and child care contracts. Accrued expenditures are a part of the total obligations to be reported.
On-the-job Training Training by an employer that is provided to a paid participant while engaged in productive work in a job that
a) provides knowledge or skills essential to the full and adequate performance of the job;
b) provides reimbursement to the employer of up to 50 percent of the wage rate of the participant, for the extraordinary costs of providing the training and additional supervision related to the training; and
c) is limited in duration as appropriate to the occupation for which the participant is being trained, taking into account the content of the training, the prior work experience of the participant, and the service strategy of the participant, as appropriate.