; (ii) designate a critical habitat; (iii) issue a permit or license; (iv) develop or implement a recovery plan; and (v) establish any goal with respect to the recovery plan. (C) Applicable law The management described in subparagraph (B) shall be subject to the law of the State in which the land, including public lands (as defined in section 103 of the Federal Land Policy and Management Act of 1976 ( 43 U.S.C. 1702 )), is located. (3) Newly listed species (A) In general The Governor of a State may, before the Secretary or any other person, regulate any intrastate endangered species or any intrastate threatened species listed under this section that is listed on or after the date of enactment of this subsection. (B) Applicability If the Governor of a State elects to regulate an intrastate endangered species or an intrastate threatened species under subparagraph (A), subparagraphs (B) and (C) of paragraph (2) shall apply. (C) Judicial review Any action by the Governor of a State under this subsection shall not be subject to judicial review in any court of the United States or in any State court. . (b) Cost accounting The Endangered Species Act of 1973 is amended by inserting after section 12 ( 16 U.S.C. 1541 ) the following: 12A. Cost accounting report (a) Definitions In this section: (1) Direct costs The term direct costs includes— (A) Federal agency obligations related to the cost of any study; (B) capital, operation, maintenance, and replacement costs