; and (B) the Secretary of Agriculture, with respect to activities under the Department of Agriculture. (8) Wildland-urban interface (A) In general The term wildland-urban interface has the meaning given the term in section 101 of the Healthy Forests Restoration Act of 2003 ( 16 U.S.C. 6511 ). (B) Exclusion The term wildland-urban interface does not include— (i) any forest reserve not created from the public domain; or (ii) any national grassland or land utilization project administered under title III of the Bankhead-Jones Farm Tenant Act ( 7 U.S.C. 1010 et seq.). 4. Additional accountability (a) Accounting and reporting requirements For each fiscal year, the Secretaries shall conduct a cost review of each wildfire that covers an area greater than 100,000 acres. (b) Components The cost review under subsection (a) shall document costs and risk-based factors that influenced management decisions for each wildfire, including— (1) a comparison of the total suppression cost to a stratified cost index; (2) the percentage of acres burned with resource benefits; (3) the percentage of Federal land burned and the percentage of the total suppression costs ultimately paid by the Secretaries; (4) the number of hours of exposure experienced by firefighters; (5) the effectiveness of wildfire management decisions, including— (A) an analysis of the estimated monetary value of the resources protected; (B) the risk to the resources from the wildfire; (C) the costs incurred or that would have been incurred to protect the resources; (D) the impact of any actions taken to protect the resources; and (E) whether the resources were damaged by the wildfire; (6) the total cost of aircraft for the wildfire, including— (A) the cost of delivering water or fire retardant to the wildfire incurred after the initial attack; and (B) the cost of aircraft use incurred after the wildfire is contained; (7) whether the fire operations strategy tracked the relevant spatial wildfire risk assessment and spatial fire management plan