As used in this article: “Advanced service” means high-speed Internet access capability in excess of 144 kilobits per second both upstream and downstream. “Cable television service” means (i) the one-way transmission to subscribers of video programming or other programming service; and (ii) subscriber interaction, if any, that is required for the selection or use of the video programming or other programming service. “Capital costs” means all costs of providing a service that are capitalized in accordance with generally accepted accounting principles. “Cross subsidize” means to pay a cost included in the direct costs or indirect costs of providing a service that is not accounted for in the full cost of accounting of providing the service. “Direct costs” means those expenses of a municipality that are directly attributable to providing a cable television service and would be eliminated if such service were not provided by the municipality. “Feasibility consultant” means an individual or entity with expertise in the processes and economics of providing cable television service. “Full-cost accounting” means the accounting of all costs incurred by a municipality in providing a cable television service. The costs included in a full-cost accounting include all capital costs, direct costs, and indirect costs. “Indirect costs” means any costs identified with two or more services or other functions; and that are not directly identified with a single service or function. “Indirect costs” may include cost factors for administration, accounting, personnel, purchasing, legal support, and other staff or departmental support. “Private provider” means a private entity that provides cable television services. “Telecommunications service” means the two-way transmission of signs, signals, writing, images, sounds, messages, data, or other information of any nature by wire, radio, lightwaves, or other electromagnetic means offered to the public generally. “Subscriber” means a person who lawfully receives cable television services.