911 service becomes E911 when automatic number identification and automatic location information from a wireless phone is provided to the 911 operator. Reimbursement, or cost recovery, is due to commercial providers of both recurring and nonrecurring costs associated with any services, operation, administration or maintenance of wireless E911 service. Costs include, but are not limited to, the costs of design, development, upgrades, equipment, software and other expenses associated with the implementation of wireless E911 service.